2016 (7) TMI 1709

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....vat Credit availed on manufacturing activity, can be utilized for discharging the deemed liability on payment made for technical know-how to the provider of service located outside India. 3.   The brief facts are that the appellant is engaged in manufacturing of excisable goods (i.e. cement) and paying excise duty thereon. The appellant has received technical know-how from an Austrian company in terms of agreement dated 18.06.2007 for its manufacturing activities. The appellant was of the view that supply of know-how is not exigible to service tax, being permanent transfer of IPR as per MOF DR Circular No.B2/8/2004-TRU dated 10.09.2004. When the Department had asked it to pay service tax on receiving of know-how being receiver of....

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....issued, under the Central Excise Act for denying the Cenvat Credit taken of Rs. 26,61,438/-, as it appeared to Revenue that the appellant have not paid the service tax on import of service in cash, and have wrongly paid the same by debit to Cenvat Credit account. 5.   The learned Counsel for the appellant has raised the following grounds among others, that the impugned order in appeal is cryptic and bad in law, as it ignores the rulings cited before him of this Tribunal in the case of Kansara Modler Ltd. Vs. CCE, 2013 (32) STR 209 and Final Order No.1218/2012 (SM) dated 23.08.2012, on identical issue. Wherein, this Tribunal has held that Rule 5 of Import of Service Rules, does not restrict utilization of Cenvat credit. Further, t....