2015 (6) TMI 1078

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant. Shri Pakshi Rajan, AR, for the Respondent. ORDER [Order]. - The appellant is engaged in providing consulting engineer services. In respect of two projects, they had availed the services of Architects and they took credit of service tax paid on the services received from two Architect firms during October, 2003. Proceedings were initiated on the ground that the Cenvat credit was ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ad been promptly paid by both the service providers, yet, in view of the requirement in Rule 5(1) of Cenvat Credit Rules, which says that tax amount paid has to be indicated, I cannot go against the provisions of Rule and therefore, I do not consider it worthwhile to discuss all the submissions made with regard to this issue. 3. However, the submissions made by the learned counsel regardin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n behalf of both the service receiver and the service provider. In such a situation, when the appellant had taken reasonable steps to ensure that the service providers had paid the tax which has been proved by subsequent certificates issued and also had followed the provisions relating to the steps to be taken by them to ensure that the tax has been paid, it cannot be said that there was intention....