2010 (3) TMI 379

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.... Shri S. Sankaravadivelu, Advocate, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order]. - Heard both sides. 2. In these cases, the original authority has passed the impugned orders allowing the appellants to take refund of unutilized credit of duty in respect of input services used for providing output service, which was exported. The impugned revision orders have....

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....vice providers and, in any case, they have also furnished all the details regarding the service providers to enable the Department for recovery of service tax from such service providers, wherever due. He also states that the adjudicating Commissioner has not even taken into account the details of service tax payments furnished by the appellants while passing the impugned order. He also refers to ....

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.... 3 of the Cenvat Credit Rules, 2004 does say that credit of service tax paid on input service shall be allowed. However, sub-rule (7) of Rule 4 states that credit in respect of input service shall be allowed, on or after the day on which payment is made of the value of input service and the service tax paid or payable, as is indicated in the prescribed invoice/bill. Similarly under sub-rule (1) of....

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....f any mala fide arrangement between the input service providers and the appellants. Nor any arguments have been advanced in this regard by the ld. JCDR who appears for the Department. 6. Since bona fides of the transactions is not in question and since the Rule 4(7) clearly provides for taking of the credit after the receiver of the input service has paid for the value of input services and the....