TMI Blog2018 (7) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the same period. In the case of BAJAJ ALLIANZ GENERAL INSURANCE CO LTD VERSUS COMMISSIONER OF CENTRAL EXCISE [2014 (8) TMI 787 - CESTAT MUMBAI], it was held that Service Tax for service received from non-resident service provider is not required to be paid by the appellant and in a revenue neutral situation, since the same was mistakenly paid and credit availed on bona fide belief that such credit was available, can be adjusted against tax demand. Appeal allowed. - Appeal No. E/85512/2018 - A/86725/2018 - Dated:- 12-6-2018 - DR. S.K. PATI, MEMBER (JUDICIAL) Ms. Anjali Hirawat, Advocate for Appellant Shri H.M. Dixit, AC (AR) for Respondent ORDER Per: Dr. S.K. pati Appellant, M/s Indorama Synthetics (I) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al amount and the said order was also confirmed by the Commissioner (Appeals) as mentioned above. Hence, the present appeal. 3. In its memorandum of appeal and during course of hearing of appeal, Ms. Anjali Hirawat, learned Counsel for the appellant submitted the following factual and legal points for consideration:- (i) The service availed by the appellant company cannot be considered as intermediary service and therefore place of provision of service is deemed to be within the taxable territory i.e. India as per rule 3 of POPS Rules, since foreign service provider had not, in any manner, facilitated the sale of goods and had only provided support service to the appellant to enable the company to sale the goods manufactured by it in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under intermediary service as per Rule 9 (c) of POPS Rules. The foreign service provider of the appellant is placed outside the taxable territory (India) (iii) Service Tax incorrectly paid can only be refunded and the same cannot be adjusted by way of availment of CENVAT Credit. 5. Heard both sides at length and perused the case records. 6. Appellant company has justified payment of Service Tax against service availed from foreign agent and denied the same to be a service given by intermediary. Alternatively it also seeks for adjustment of such CENVAT Credit wrongly availed by it against the duty demand. To give a finding as to whether the issue involves in the present litigation is a 'service' given by intermediary outsid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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