2018 (6) TMI 133

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..... ent(s): Per : Ashok Jindal 1. Revenue is in appeal against the impugned order, wherein Cenvat Credit availed on inputs, capital goods and input services sought to be denied on the premises that services provided by the appellant during the impugned order are exempted from payment of service tax. 2. The facts of the case are that during the course of audit, it was observed that the respondent h .....

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..... d. The adjudicating authority found that although the respondent is not providing any taxable service but they are paying service tax thereon and the same has been accepted by the Revenue. In that circumstances, whatever service tax paid by the respondent amounts to reversal of Cenvat Credit, as they are not providing any taxable output service. Against the said order, Revenue is in appeal before .....

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..... l of Cenvat Credit availed by the respondents on input, input service and capital goods. The amounts of availment of Cenvat Credit shall be restricted to payment of service tax by the appellant during the impugned period. 5. In view of these discussions, we do not find any infirmity in the impugned orders and do not find any merit in the appeals filed by the Revenue, the same is dismissed. (Oper .....

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