TMI Blog2022 (7) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of service tax, are not to be treated as exempted services for the purposes of Rule 6(3) of the CCR, 2004. The Appellant submits that under Rule 6(3A)(b)(iii) of the Cenvat Credit Rules 2004, the term 'N' inter alia includes total value of taxable and exempted services provided. Under the Finance Act as well as Cenvat Credit Rules, 2004, only the terms 'exempted services' and 'taxable services' were defined. The term ' taxable service' has been defined under Section 65(105) of the Finance Act to mean the services specified under the various sub-clauses. The term 'exempted service' was defined, during the impugned period to mean taxable services which are exempt from the whole of the Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat credit on amounts written off as bad debt by the assessee cannot be sustained and the same is dismissed accordingly. Appeal disposed off. - Service Tax Appeal No.75214 of 2016 with 75341 of 2016 - FINAL ORDER NO. 75250-75251/2022 - Dated:- 29-4-2022 - HON BLE SHRI P.K.CHOUDHARY, MEMBER(JUDICIAL) AND HON BLE SHRI RAJU, MEMBER(TECHNICAL) Shri Pulak Saha, Chartered Accountant for the Appellant/Assessee Shri J.Chattopadhyay, Authorized Representative for the Respondent/Revenue ORDER P.K.CHOUDHARY : The instant appeals arise from a common adjudication order dated 23/11/2015 by which the Ld. Commissioner, Service tax-1, Kolkata (erstwhile) has confirmed the demand of irregular Cenvat credit availed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices also, which as per the department audit conducted was not correct and thereby it was alleged that the Appellant has short reversed Cenvat credit. The above resulted in issuance of a Show Cause Notice (SCN) dated 21.04.2014 to the Appellant. Other issues of short payment of Service Tax on services received from associated enterprises, incorrect availment of Cenvat credit on Mediclaim insurance premium of employees of the Appellant was also raised in the SCN above. 4. The above SCN culminated in to the Order-in-Original (OIO) dated 23/11/2015 wherein part of the demand of Service Tax was dropped and part of the demand of Cenvat credit reversal was confirmed as above. Hence the present Appeal by the Appellant as well as the Revenue on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that, during the impugned period, the term export of service was neither defined under the Finance Act nor under CCR 2004. Rule 3 of the Export of Services Rules, 2005, as applicable during the impugned period, provided for conditions subject to which, taxable services specified under section 65(105) of Finance Act, would be treated as export of services. It is clear that the turnover of 'export of service' represents taxable services only which have been exported Thus, in our considered view, the Appellant has not short reversed Cenvat credit under Rule 6(3A) of the CCR, 2004 and we therefore drop the proceedings to the above extent by allowing the Appeal filed by the assessee. 9. As regards the department Appeal for de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal in the case of SBI Cards and Payments ServicesPvt. Ltd. in ST APPEAL NO. 55319 OF 2013 vide Final Order dated 04/01/2022 wherein it has been held that - 7.1 On examination of the records placed before us and arguments advanced by both the sides, we find that in this case it is not disputed by either or the sides that the appellant is engaged in providing output services. The only dispute arises is that the appellant has written off certain amounts for consideration of services, they have not received. Prior to 01.04.2011, the appellant was required to pay service tax on receipt of consideration for the service provided, which means that if the appellant is failed to received consideration qu service provided, the appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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