2014 (1) TMI 504

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.... Khanna, SDR, for the Respondent. ORDER The prayer in the stay application is to dispense with the conditions of pre-deposit of duty amount of Rs. 2,86,458/- confirmed and penalty of Rs. 2,000/- under Rule 15 of Cenvat Credit Rules, 2004 imposed upon the applicant/appellant. 2. After hearing both sides, I find that the appellants were availing services from foreign commission agent. ....

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....provider by fiction of law, he is entitled to utilize credit. 4. Learned SDR appearing for the Revenue draws my attention to the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006. Rule 5 of the said rules is to the effect that taxable services provided from outside India and received in India shall not be treated as output services for the purpose of avai....