TMI Blog2018 (4) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... e the CENVAT credit to make the payment - appeal dismissed - decided against assessee-appellant. - Appeal(s) Involved: ST/ 20590, 21129/2017-SM - Final Order No. 20158-20159/2018 - Dated:- 8-2-2018 - SHRI S.S GARG, JUDICIAL MEMBER None, For the Appellant Shri Madhupsharan. Asst. Commissioner(AR), For the Respondent Per: S.S GARG The appellant has filed these two appeals against the impugned orders dt. 19/01/2017 and 18/04/2017 whereby the Commissioner (AppeaIs) has rejected the appeal of the appellant Since the issue involved in both the appeals IS common, they are being disposed of by this common order. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of MET Cok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requested the Tribunal to decide the case on the basis of their written submissions. 4. I have heard the learned AR and also gone through the grounds of appeals and the impugned orders. 5. The appellant in the grounds of appeal has submitted that the impugned orders are not sustainable in law as the same are contrary to the facts and the law. It is further submitted that the CENVAT credit is available to service provider who are in turn liable to pay service tax and it could not be the n intention of the legislature to make such a benefit unavailable to persons liable to pay service tax under the reverse charge mechanism It has also been submitted in the grounds of appeals that the situation is revenue neutral and payment of utilizati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f cenvat credit scheme on inputs / input services and capital goods. The appellants have utilized so availed cenvat credit for payment of service tax on WCS, MRS and Rent-a-Cab services from December 2013 to September 2014. The appellants have putforth argument that reverse charge mechanism was introduced as administrative convenience, easier collection of service tax, legislature intention, etc These facts appears to be correct, but the Act and Rules provided herein are for implementation and not to study the logic or feasibility of the legislature. Explanation to Rule 3 of Cenvat Credit Rules, 2004, incorporated with effect from 01007.2012 clearly prohibits the usage of cenvat credit for Payment of service tax in respect of services where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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