TMI Blog2015 (6) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... e period prior to 18-4-2006, there is no liability for payment of Service Tax on services received from abroad. Therefore, whether they paid the amount by utilizing Cenvat credit or by cash is irrelevant. Strictly going by law, when the demand for Service Tax on output services is dropped, the amount paid would be refundable. The only question is whether the appellant is required to pay the amount because it is inadmissible. So, in the absence of any allegation that the credit was not admissible and in view of the specific allegation that the credit could not be utilized for payment of Service Tax for output services, the Commissioner, as submitted by the appellant, has clearly traveled beyond the show cause notice. Moreover, in the absence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Supreme Court 2010 (17) S.T.R. J57 also, but demanded the amount reversed about ₹ 40 lakhs reversed on Cenvat account. 3. Learned counsel submits that an amount of ₹ 39,91,650/- which was paid by utilizing Cenvat credit related to the period prior to April, 2006 and in view of the fact that the demand for payment of service tax on output services has been dropped for this period, the question of recovery of Cenvat credit utilized for payment of service tax does not arise. In fact, the appellant would be eligible for refund of reversed Cenvat credit. However, the Commissioner has ordered recovery of Cenvat credit of ₹ 39,91,650/- on the ground that it was taken wrongly. There is no finding in the order as to why ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-10-2005 from file F. No. 345/4/2005-TRU. Therefore, It appears that the above said credits utilized by jockey to pay their service tax liability on the services received by them, are not in order and hence the same are liable to be disallowed under rule 14 of the Cenvat Credit Rules, 2004, read with Section 73 of the Act. Hence the amount of service tax liability voluntarily paid by Jockey is ₹ 20,68,718/- (Rupees Twenty lakhs sixty eight thousand seven hundred and eighteen only). 6. The Commissioner has clearly held that for the period prior to 18-4-2006, there is no liability for payment of Service Tax on services received from abroad. Therefore, whether they paid the amount by utilizing Cenvat credit or by cash is irrelevant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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