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M/s Garden Silk Mills Ltd. Versus Commissioner, C. Ex. & S. Tax, Surat

2016 (6) TMI 834 - CESTAT AHMEDABAD

Rectification of mistake in the order - The present ROM Application is directed on the second issue that is availability of credit on the service tax paid against Technical Assistance Services. - Held that:- Prima facie, we are of the view that the issue is debatable and hence at this stage, this Tribunal cannot enter into such debate once the order was delivered - ROM Application filed by the Revenue dismissed. - ST/273/2011-DB - M/10310/2016 - Dated:- 6-6-2016 - Dr. D.M. Misra, Member (Judicia .....

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ts, viz. service tax paid on the Goods Transport Agency(GTA) services and on Technical Assistance Services received by the Appellant from a foreign service provider. The present ROM Application is directed on the second issue that is availability of credit on the service tax paid against Technical Assistance Services. It is his contention that while disposing of appeal filed by the Appellant, this Tribunal referred to judgment of Hon'ble Gujarat High Court in case of CCE&C Vs Panch Mahal .....

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e has pleaded that in the instant case even though the period of demand in relation to Technical Assistance Service pertains from March 2005 to May 2006, since the Appellant had utilized the credit in the month of June 2006, therefore, the CENVAT Credit availed on the service tax paid cannot be admissible to them, in view of Rule 5 of Taxation of Services (provided from outside Indian and received in India) Rules, 2006. It is his contention that this rule was not considered in any of the aforesa .....

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bmitted that the present order has been dictated in the presence of both the ld. Authorised Representative for the Revenue and also the Advocate for the Appellant. No such argument was made before this Tribunal. Further, he submits that the eligibility to CENVAT Credit in similar circumstances, interpreting Rule 5 of Taxation of Services (provided from outside Indian and received in India) Rules, 2006, has been considered by this Tribunal in Kansara Modler Ltd Vs CCE Jaipur-II - 2013 (32) STR 20 .....

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oncrete (India) P. Ltd - 2011 (270) ELT 625 (S.C.). 4. We have perused the records and considered the submissions advanced by both sides. We find that the present order has been dictated in the presence of representatives for both the parties to the Appeal i.e. Revenue as well as assessee-Appellant. We find that out of the two issues, the Revenue has come up with the present application disputing that the case law applied by this Tribunal, is not applicable partly to the facts of the present cas .....

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