2016 (12) TMI 287

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....ain, DR, For Respondent Per Ms. Archana Wadhwa : After hearing both the sides, we find that the appellant is engaged in the manufacture of wire and cable, availed the services of foreign commission agent. As a recipient of services, he was required to pay service tax on reverse charge basis. 2. It was found that during the period 2008-09 to 2009-10, the appellant did not discharge the service t....

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....s STA No.38 of 2010, dated 24.08.2010, in the case of CCE Vs. Nahar Fibres had framed the following question of law and has dismissed the Revenue's appeal by following its precedent order:- Whether the Cenvat Credit availed on manufacturing activity can be utilised for discharging the deemed liability on commission paid to foreign agents under Business Auxiliary Services as the same is not used f....

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.... is required to be ascertained from records, we deem it fit to set aside that portion of the impugned order for examining and verifying the documents. As regards, penalty, we agree with ld. advocate that the issue was under litigation and was finally settled by Honble Bombay High Court in the case of Indian National Shipowners Assn Vs. Union of India [2009 (13) STR 235 (Bomb) / 2010 (17) STR 557 ....