2016 (6) TMI 834

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....rmed recovery of wrong availment of CENVAT Credit on two counts, viz. service tax paid  on the Goods Transport Agency(GTA) services and on Technical Assistance Services received by the Appellant from a foreign service provider. The present ROM Application is directed on the second issue  that is availability of credit on the service tax paid against  Technical Assistance Services. It is his contention that while disposing of appeal filed by the Appellant, this Tribunal referred to judgment of Hon'ble Gujarat High Court in case of CCE&C Vs  Panch Mahal Steel Ltd. - 2015 (37) STR 965 (Guj.).  It is his contention that in the said judgment of Hon'ble Gujarat High Court, while agreeing with the judgment of Hon&#....

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....he Revenue and also the Advocate for the Appellant.  No such argument was made before this Tribunal.  Further, he submits that the eligibility to CENVAT Credit in similar circumstances, interpreting  Rule 5 of Taxation of Services (provided from outside Indian and received in India) Rules, 2006, has been considered by this Tribunal in Kansara Modler Ltd Vs CCE Jaipur-II - 2013 (32) STR 209 (Tri-Del).  After analyzing the said provison, this Tribunal has held that CENVAT Credit could be availed by the Appellant therein.  It is his contention that in any case, this Tribunal cannot reopen the issue at this stage, as it would tantamount to review of its own order, a power not vested with the Tribunal.  In support, ....