TMI Blog2020 (2) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... ee is exporting the whole of their output services and thus, is not paying any tax. The show cause notices are mis-conceived and not maintainable - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 52483 of 2018, 50958 of 2019-SM - Final Orders Nos.51793-51794/2019 - Dated:- 17-12-2019 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Mudit Jain, Chartered Accountant for the appellant. Ms. Tamnna Alam And Shri Y. Singh, Authorised Representatives for the respondent ORDER ANIL CHOUDAHRY: The only issue in this appeal is whether the appellant, who is providing services to Western Union as their agent in India, are entitled to cenvat credit of input service received viz. advertisement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared to Revenue that as the appellant is not paying any service tax on their outward services, due to the nature of its being export services, they are not entitled to cenvat credit with respect to the advertisement service and audit service received. Accordingly, the aforementioned show cause notices are issued proposing to deny the cenvat credit taken, along with interest and further penalties were also proposed. 5. The show cause notices were adjudicated on contest and the proposed demands have been confirmed along with interest and further, equal amount of penalty was imposed under Section 78 of the Act. 6. Being aggrieved, the appellant preferred appeal before the ld. Commissioner (Appeals), who was pleased to dismiss the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Rule 3 of Cenvat Credit Rules, which provides- that any manufacturer or a provider of taxable service shall be allowed to take credit. (i)All taxes paid on input or input service paid on........- - any input or capital goods received in the factory of the manufacturer of final product or premises of the provider of output service provider, and (ii)Input service received by the manufacturer of final products or by the provider of output services. Further, Rule 2 (l) provides, input service means any service used by a provider of taxable service for providing an output service and includes services used in relation to setting-up, modernisation.........., advertisement or sales promotion......., the activities relating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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