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Commissioner of Central Excise, Customs And Service Tax, Tirupati Versus Bellary Iron Ores Pvt. Ltd.

2015 (9) TMI 211 - CESTAT BANGALORE

Denial of refund claim - Refund of unutilized CENVAT Credit - Revenue contend that the service provided by the service provider was supply of tangible goods service and this service became liable to service tax only from 16.05.2008 and therefore since tax itself was not liable to be paid and the assessee could not have taken the credit - Held that:- It is not the service receiver's responsibility to determine when the service provider was liable to pay tax or not. Therefore this Rule 6(2) is not .....

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he Appellant : Mr Mohammad Yusuf, AR For the Respondent : Mr M S Nagaraja, Adv ORDER Per: B S V Murthy: Assessee is engaged in the manufacture and export of iron ore fines. They filed refund claim for an amount of ₹ 31,34,108/- for the period from January 2009 to March 2009 under Rule 5 of CENVAT Credit Rules 2004 on the ground that they were not in a position to utilize the CENVAT credit available in their books. Proceedings were initiated to reject the refund claim on the following groun .....

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nal authority was allowed by the Commissioner (Appeals). 3. Revenue is in appeal on totally new ground. The ground taken now in the appeal by the Revenue is that the service provided by the service provider was supply of tangible goods service and this service became liable to service tax only from 16.05.2008 and therefore since tax itself was not liable to be paid and the assessee could not have taken the credit. 4. Heard both sides. 5. Learned Commissioner has tabulated all the invoices in dis .....

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which are clearly inadmissible according to their own view. In any case, it has been consistently held by this Tribunal that what is to be examined at the receiver's end is whether service tax has been paid by the service provider or not and whether the service is liable to tax or not. The above point is part of the assessment of the service and the service receiver is not accepted to undertake assessment activity in respect of services received by them which is basically responsibility of s .....

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