TMI Blog2017 (5) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... - the subject matter is covered by the CESTAT decision in the case of Kansara Modler Ltd. Vs. CCE, Jaipur-II [2014 (1) TMI 1095 - CESTAT NEW DELHI], where it was held that Once appellant is person liable to service tax, he becomes provider of taxable service - credit allowed - appeal allowed - decided in favor of appellant. - E/3513-3516/2010-SM - A/52929-52932/2017-SM[BR] - Dated:- 17-4-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not have any business establishment in India. As a recipient of such services received from overseas agents, the appellant paid service tax under the reverse charge mechanism by utilising the Cenvat credit in their Cenvat account in terms of Rule 3(4) (e) of Cenvat Credit Rules, 2004. 3.1 The department has denied the facility of paying service tax for the services received from outside agent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice as per-definitions under Rule 2(p), Rule 2(q), Rule 2(r) of the Cenvat Credit Rules read under Rule 2(1)(d)(iv) of Service Tax Rules, 1994. 5. For sake of convenience we reproduce these Rules below:- (i) Rule 2(p) - output service means any taxable service, excluding the taxable service referred to in sub-clause (zzp) of clause (105) of Section 65 of the Finance Act, provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(1)(d)(iv), we find that appellant is a person liable to Service Tax. Once appellant is person liable to service tax, he becomes provider of taxable service under Rule 2(r) and consequently becomes output service provider under Rule 2(p) of the Cenvat Credit Rules. Revenue is also relying on Rule 5 of Taxation of Services (Provided from Outside India and Received in India) Rules. We find that Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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