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M/s Prime International India Pvt Ltd Versus Commissioner of Service Tax, Chennai

2016 (2) TMI 111 - CESTAT CHENNAI

Cenvat Credit of service tax on reverse charge basis - revenue denied the claim of credit - Held that:- . It does not appeal to common sense as to reason why legitimate tax paid on reverse mechanism to the treasury on taxable service shall be denied .....

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vor of assessee. - Appeal Nos. ST/40288 & 40289/2013 - Dated:- 5-10-2015 - D N Panda, Member (J) For the Appellant : Mr. T. Ramesh, Advocate For the Respondent : Mr. K.P. Muralidharan, AC (AR) ORDER Order Per: D. N. Panda Both appeals have a same cau .....

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T credit in respect of output service which was liable to tax in India. Revenue denied the same. It is brought to the notice that the appellant is not an output service provider as per Rule 2(p) read with Rule 2(r) of the CENVAT Credit Rules, 2004. T .....

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