TMI Blog2018 (3) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... it in terms of the Rule 9(1) (bb) of the Rules. Since the service tax paid by the service provider was availed as credit by the appellant on the basis of the bills raised by him, the benefit of CENVAT credit cannot also be denied to the appellant. Appeal allowed - decided in favor of appellant. - Excise Appeal No.51503/2017-EX(SM) - A/50630/2018-SM[BR] - Dated:- 2-2-2018 - Shri S. K. Mohanty, Member (Judicial) Rep. by Shri M. Saharan, Advocate - for the Appellant. Rep. by Shri P. Juneja, DR - for the Respondent. ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 10.04.2017 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Bhopal. 2. The bri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Service Tax Authorities on the service provider, but the adjudication order passed against the service provider was set aside by the Commissioner (Appeals) vide order dated 2.6.2016.Thus, he submits that since the charges framed against the service provider was set aside by the jurisdictional Commissioner (Appeals), the service tax paid by the service provider cannot be denied as Cenvat to the appellant under the provisions of Rule 9(1) (bb) of the Rules. 4. On the other hand, ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 5. Heard both the sides. 6. The observation of the ld. Commissioner (Appeals) relevant for deciding the present issue are contained in paragraph-6 in the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of the above observations of the ld. Commissioner (Appeals), it transpires that the charges leveled against the service provider regarding fraud, collusion, willful mis-statement, etc. were no more in existence in view of the proceedings dropped by the jurisdictional Commissioner (Appeals). Since the service tax amount in question was not paid by the reason of fraud, collusion, etc., the appellant cannot be denied the Cenvat credit benefit in terms of the Rule 9(1) (bb) of the Rules. Further, Rule 3 of the Rules entitles the service receiver to avail Cenvat credit of service tax paid by the service provider. In this case, since the service tax paid by the service provider was availed as credit by the appellant on the basis of the bills ra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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