TMI Blog2018 (10) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... en the payment made on output service is not payment of service tax, then in such a case, the credit taken stands reversed by payment made on output service. The question of law, as proposed, does not give rise in the present facts to any substantial question of law. Thus, not entertained. Appeal dismissed. - CENTRAL EXCISE APPEAL NO. 243 OF 2017 - - - Dated:- 1-10-2018 - M.S. SANKLECHA RIYAZ I. CHAGLA, JJ. Mr. M. Dwivedi with Mr. Sham Walve, for the Appellant. Mr. V. Sridharan, Sr. Advocate with Mr. Prakash Shah i/b. PDS Legal, for the Respondent. P.C: Mr. Sridharan, learned Senior Counsel, appears for the Respondent and undertakes to file a Vakalatnama within a week from today. 2. This Appeal under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice. However, the Commissioner of Service Tax by an order dated 28th August, 2015 confirmed the show cause notice. This, on the ground that the Respondent is not a service provider and, therefore, not entitled to Cenvat Credit. It proceeds on the basis that it was the Singapore entity which provides the services and not the Indian entity which took the Cenvat Credit. Thus, the Respondent was not entitled to the Cenvat Credit. 7. On Appeal, the Tribunal by the impugned order dated 31st March, 2017, held on facts that the authorities under the Act have proceeded on the erroneous assumption that there are two different entities namely MSS Singapore and MSS India, when in fact, there is only one entity namely Respondent herein, which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rns, attempting a foray of the fundament by the two lower authorities is not only not sanctioned by law but is akin to excavation of the foundation after the superstructure is erecteda pointless exercise that only places impediments in the operations of a contributor to the foreign exchange reserves of the country and a provider of daily bread to thousands. With the registration and subsequent compliance with Finance Act, 1994 and Service Tax Rules, 1994, the appellant is clearly and undoubtedly within the ambit of CENVAT Credit Rules, 2004. 9. The observations would apply in the present facts. Therefore, when specifically asked, Mr. Dwivedi, learned Counsel for the Revenue states that the Revenue has accepted the decision of the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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