2015 (2) TMI 99

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....Respondents : Shri Amresh Jain, DR ORDER Per Mr. R. K. Singh : The Stay Application along with Appeal has been filed by the appellants against Order-in-Appeal No.120/S.Tax/D-II/13, dated 03.05.2013 which upheld the Order-in-Original dated 31.12.2012 in terms of which service tax demand of Rs. 18,87,785/- was confirmed along with interest and penalties under the Finance Act, 1994 and servi....

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.... They also cited judgements in the cases of CCE, Salem Vs. Cheran Spinners Ltd. [2014 (33) STR 148 (Mad.)], Union of India Vs. Flowserve Microfinish Valves Pvt. Ltd. [2014 (33) STR 634 (Kar.)] and a few others wherein CENVAT credit has been allowed to be utilised for paying service tax on GTA services under reverse charge mechanism stating that the ratio is squarely applicable to the present case.....

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....artmental Representative did not join issues as regards the contention of revenue neutrality in as much as the appellants are 100% EOU and even if the impugned service tax was paid in cash they would be eligible for taking the CENVAT credit thereof and being 100% EOU, they would have been entitled to take refund of the CENVAT credit accumulated on account of the fact that no duty is payable on goo....