2014 (3) TMI 227

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....va, Advocates and Ashish Sharma, Manager, Taxation, for the Appellant. Shri Pramod Kumar, Jt. CDR, for the Respondent. ORDER After hearing both the sides, we find that the appellant was discharging his Service Tax liability in respect of consulting engineer services received by them from foreign countries. Such Service Tax was being paid on reverse charge basis and the appellant was avail....

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....he appellant should not have paid any service tax. Accordingly, he confirmed the demand of Service Tax of Rs. 6,73,96,506/- by denying them the Cenvat credit and imposed penalty of Rs. 7,00,00,000/-. 4. At this interim stage, we note that admittedly the appellant has paid the service tax, in question, and has taken the credit of the same. Revenue while denying the credit has not disputed t....

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....nd taking of credit of the said service tax so paid cannot be held to be against the law so as to deny them the credit. 6. We also further note that the said proposal of denial of credit in the show cause notice was on altogether different ground, which, in any case stand accepted by the Adjudicating Authority. He cannot move from the allegation made in the notice and cannot adopt a differ....