2014 (1) TMI 253

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....r hearing both sides, it is seen that the matter lies on a narrow compass. Therefore, I take up the appeal itself with the consent of both the sides, after dispensing with the condition of pre-deposit of dues. 2. The appellant is a manufacturer of excisable goods and avails benefit of Cenvat Credit Scheme. During the period September, 2005, they availed service of an agent located abroad for....

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....f Indian National Shipowners Association reported in 2009 (13) S.T.R. 235 (Bom.). The issue of payment through Cenvat credit is settled by the decision of Nahar Industrial - 2011 (104) RLT Online 3 (P&H). The only issue remaining is third issue and here the findings of the Commissioner (Appeals) is that since they were not required to pay Service Tax, they could not have taken credit of Service Ta....