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TMI Blog2017 (10) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant is Charitable Education Trust. One M/s. Man Infra Construction Limited provided construction service to the appellant and on the value of the service they paid Service Tax. The appellant on the belief that the said service is not liable for service tax filed refund claim on 16-11-2010 in the capacity of recipient of the service. The refund was sanctioned by the adjudicating authority vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xempted and taxable service therefore they were covered within the ambit of Rule 6 of Cenvat Credit Rules, 2004, therefore for verification of compliance of Rule 6 that reversal of 6% of exempted taxable value, the matter was remanded to the adjudicating authority, which is absolutely incorrect and not the subject matter of this refund. She submits that there is no dispute that the service tax was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 766/82/2003-CX dated 15-12-2003 which clarifies that Cenvat credit should not be denied to the user-manufacturer as long as bonafide nature of the consignee's transaction is not doubted. Further, if the manufacturer -supplier has received payment from the buyer in respect of goods supplied including excise duty, action should be initiated against manufacturer-supplier under Section 11D and 11DD. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Rule 6 of Cenvat Credit Rules, 2004 as the service provider has provided exempted as well as taxable service. The fact is not under dispute that appellant have received the service from the service provider and they have paid service charges alongwith service tax charged to them, when this is so, then said service tax borne by the appellant is refundable irrespective whether the service pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be affected. The board Circular relied upon by the Ld. Counsel supports the case of the appellant. I am therefore of the view that whether service provider comply with the provisions of Rule 6 or otherwise, refund of the service recipient i.e. appellant in the present case cannot be denied. I therefore set aside the impugned order and allow the appeal with consequential relief, if any, in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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