2014 (1) TMI 1095

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....ndent. ORDER This appeal is filed by the M/s. Kansara Modler Ltd. (hereinafter referred to as "Appellant") against the order-in-appeal No. 115(RDN) S.T./JPR-II/2012, dated 5-10-2012. 2. Brief facts of the case are that appellant has received services from M/s. Aschaffenburger Maschinenfabrik Johhann Modeler GMBH, Germany and paid an amount of Rs. 2,58,94,160/- during the financial year 200....

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....tral Excise (Appeals). Appellant is before this Tribunal in appeal. 3. Heard both the sides. 4. We find in this case contention of Revenue is that appellant is a recipient of services and cannot be treated as provider of output service. Hence appellant cannot utilize Cenvat account for payment of service tax on services received from abroad. On the other hand appellant claims that they....

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....iii) Rule 2(r) - "provider of taxable service" include a person liable for paying service tax; Rule 2(1)(d)(iv) of Service Tax Rules. (iv) in relation to any taxable service provided or to be provided by any person from a country other than India and received by any person in India under section 66A of the Act, the recipient of such service; 6. If we read Rule 2(q) of Cenvat Cred....