2016 (11) TMI 43

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....DER This appeal is directed against order-in-appeal No. PVR/212/NGP/2012 dated 10.11.2012. 2. Heard both sides and perused the records. 3.  The issue is regarding availment of cenvat credit of the service tax paid on the commission to the commission agent situated abroad.  It is on record that the appellant had paid commission to the agent situated abroad for sale of the final p....

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....that a person who is discharging the tax liability as the deemed output service provider, cannot avail the cenvat credit as tax paid by him. 6.  On careful consideration of the submissions made by both sides, I find that the decision of the Tribunal in the appellants own case is squarely on the subject.  The final order dated 2.1.2015 clearly indicates that the appellant is eligible ....