TaxTMI 
TaxTMI 
2012 (12) TMI 435
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.... Renu Jagdev, AR, for the Respondent. [Order]. - The dispute in the present appeal relates to the fact that as to whether the appellant who is procuring the furnace oil from M/s. Reliance Industries is entitled to Cenvat credit of Service Tax initially paid by M/s. Reliance Industries but recovered by them from the appellant. 2. I find that Board's Circular F.No. 137/85/2007-CX.4, No....
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....(being specifically mentioned under the definition of 'input service') would qualify to be called as 'input service' and, thus, the service tax paid (by any of the persons mentioned above) on it would be eligible as credit to the receiver if he is either a manufacturer of excisable goods or a provider of taxable service." 3. It is seen that when the above circular was placed before Commissio....
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....e to the assessee and shakes their faith in the judicial system apart from the fact that the appellants are compelled to approach higher appellate forum resulting in uncalled for pendency, apart from resulting in incurring of cost of litigation at the appellants end. It was expected of Commissioner (Appeals) to deal with the said circular and to give reasons for not following the same. 5. Ho....