TMI Blog2017 (12) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... been held to be payable only w.e.f. 18.04.2006 - Having paid the service tax, the appellant is entitled to cenvat credit thereof since there is no dispute that such services, otherwise satisfy the norm of input service. The fact of payment of service tax is not in dispute and hence, there is no reason to disallow the cenvat credit of such service tax. Appeal allowed - decided in favor of appellant. - Excise Appeal No.50811/2017 - A/58555/2017-EX[DB] - Dated:- 22-12-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Sh. Vivek Sharma, Advocate for the appellant Sh. R. K. Mishra, AR for the respondent ORDER Per: V. Padmanabhan The appeal is against the order-in-original No.2/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit. Aggrieved by the impugned order, the present appeal is filed. 3. With the above background, we heard Sh. Vivek Sharma, ld. Advocate for the appellant and Sh. R. C. Sharma, ld. AR for the Revenue. 4. It is the submission of the ld. Advocate that even though service tax was not payable during the period of dispute, the same was paid and cenvat credit has been taken thereof which may be treated as refund of tax which stood erroneously paid by the appellant. In this regard, he relied on Bajaj Allianz General Insurance Co. Ltd. Vs. CCE, Pune-III -2015 (37) STR 316. 5. Ld. AR for the Revenue justified the impugned order. It is his submission that for the period prior to 18.04.2006, the appellant was not required to pay service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court of Bombay in the case of Indian Shipowners Association Vs. UoI -2009 (13) STR 235 (Bom.) . This was also upheld by the Hon ble Supreme Court of India. 9. In the above legal scenario, we find that the appellant has paid the service tax on reverse charge basis even for the period prior to 18.04.2006. But such service tax paid cannot loose the colour of tax only because the service tax on reverse charge basis has been held to be payable only w.e.f. 18.04.2006. Revenue was of the view that such tax was liable to be paid right from 16.08.2002 in the light of the Service Tax Rules prevalent at the relevant time. Having paid the service tax, the appellant is entitled to cenvat credit thereof since there is no dispute that such serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
