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TMI Blog2018 (2) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... Per : Ashok Jindal The appellant is in appeal against the impugned order wherein the bill discount service on which the appellant has availed Cenvat credit has been denied to the appellant, on the premise that the said service is falling under negative list and on this negative list service the appellant cannot avail Cenvat credit. 2. The brief facts of the case are that the appellant is manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of which their buyer has paid the service tax which is in negative list, therefore they are not entitled to avail Cenvat credit as the service is in negative list. With these facts, proceedings were initiated against the appellant and Cenvat credit is sought to be denied on the premise that this service does not fall under input service as per Rule 2(l) of Cenvat Credit Rules, 2004 and M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not entitled to avail Cenvat credit. Therefore, the findings of the adjudicating authority is contrary to the provisions of Cenvat Credit Rules, 2004. 4. On the other hand ld. AR supported the impugned order. 5. Heard the parties. In this case, show cause notice was issued to the appellant on two counts (a) service in question is not an input service as per Rule 2(l) of Cenvat Credit Rules, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is entitled to avail Cenvat credit or not. It is fact on record that appellant has received service on which service tax has been paid. Therefore, in terms of Rule 3 of Cenvat Credit Rules, on the service, if service tax has been paid, the assessee is entitled to avail Cenvat credit. Admittedly, on the service in question the appellant has paid the service tax therefore, in terms of Rule 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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