TMI Blog2019 (7) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... vices on reverse charge basis - This view is further supported by the fact that on 20th June, 2012 the Cenvat Credit Rules, 2004 were amended so as to introduce an explanation which bars utilization of cenvat credit to meet oblilgation of tax on output service on reverse charge basis. No substantial questions of law arise in the present facts - appeal dismissed. - CENTRAL EXCISE APPEAL NO.78 OF 2019 - - - Dated:- 8-7-2019 - M.S. SANKLECHA M. S. SONAK, JJ. Mr. Ram H. Ochani, for the Appellant None for the Respondent P.C.: This Appeal under Section 83 of the Finance Act read with section 35 G of the Central Excise Act, 1944 challenges the order dated 23rd March, 2018 passed by the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not a provider of output services, therefore not entitled to utilize cenvat credit on discharge of tax a reverse charge basis. It was also of the view that Rule 5 of the Taxation of Services (provided from Outside India and Received in India) Rules, 2006 prohibited the Respondent from discharging its service tax obligation on reverse charge basis out of cenvat credit available with it. (c) The impugned order of the Tribunal allowed the Appeal of the Respondent placing reliance upon the decision of the Tribunal in Kansara Modler Ltd. 2013 (32) STR 209 (TRI) wherein it has been held that once the assessee is in terms of Rule 2(q) read with 2(1)(d)(iv) of the Cenvat Credit Rules, 2004, liable to pay service tax, then he becomes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (provided from Outside India and Received in India) Rules, 2006 the cenvat creditg cannot be untilized to discharge service tax on reverse charge basis. 6. The view taken by the Tribunal in respect of Rule 3(4)(e) of the Cenvat Credit Rules, 2004 now stands concluded against the revenue by the decision of the Gujrat High Court in the case of Commissioner of C.Ex. Customs vs. Panchmahal Steel Ltd., 2015 (37) S.T.R. 965 (Guj.), Delhi High Court in the case of Commissioner of Service Tax vs. Hero Honda Motors Ltd. 2013 (29) S.T.R. 358 (Del.) and Punjab and Haryana High Court in Commr. Of C.Ex. Chandigarh vs. Nahar Industrial Enterprises Ltd.,2012 (25) S.T.R. 129 (P H). The aforesaid decisions have been followed by this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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