2014 (8) TMI 472

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....nt. None, for the Respondent. ORDER The Revenue has filed this appeal against the impugned order wherein the adjudication order demanding service tax along with interest and penalty has been set aside. 2. The brief facts of the case are that the respondents are registered with the department under service tax as consignment agent and sales agent. The respondents filed refund claim....

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....arned SDR appeared for the Revenue submitted that as per condition no. (ii) of Notification No. 6/2005-S.T., dated 1-3-2005 the provider of taxable service shall not avail the Cenvat credit of service tax paid on any input services. It is apparent from the records that the respondents availed the credit on telephone service, therefore, the respondents are not entitled for the benefit of exemption ....