TMI Blog2019 (11) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... ) is that it was statutory requirement of the assessee to first discharge the said service tax on reverse charge basis - HELD THAT:- Admittedly the service tax required to be paid by the assessee was available to them as credit. Further it seems that appellant was providing output services, which were also taxable. During the period in question, they paid service tax on output services by way of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PER: ARCHANA WADHWA Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri Gyanendra Kumar Tripathi learned A.R. appearing for the Revenue. Nobody appeared for the respondents. 2. On going through the impugned order, we find that demand was originally confirmed against the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 (7) G.S.T.L. J35 (S.C.). 3. Revenue s only contention in the appeal memo as regards the said finding of Commissioner (Appeals) is that it was statutory requirement of the assessee to first discharge the said service tax on reverse charge basis. Without payment of service tax, they were not in a position to avail Cenvat credit. As such Commissioner (Appeals) was not justified ..... X X X X Extracts X X X X X X X X Extracts X X X X
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