2017 (5) TMI 45

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..... is in appeal against respective Orders-in-Appeal No.253-255/2010 dated 26.7.2010 and No.257/2010 dated 26.7.2010 whereunder the appellant has been denied utilisation of Cenvat account for payment of service tax (on reverse charge basis) on services received from overseas agents. 2. Both the sides have been heard, represented by ld. Counsels, Shri Dhruv Tiwari for the appellant and Shri K. Podda....

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....t for discharging their service tax liability arising therefrom. 3.2 However, the subject matter is covered by the CESTAT decision in the case of Kansara Modler Ltd. Vs. CCE, Jaipur-II - 2013 (32) STR 209 (Tri.-Del.), where it has been observed as under: "4. We find in this case contention of Revenue is that appellant is a recipient of services and cannot be treated as provider of output service....

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.... liable for paying service tax" has the meaning as assigned to it in clause (d) of sub-rule (1) of Rule 2 of the Service Tax Rules, 1994; (iii) Rule 2(r) - "provider of taxable service" include a person liable for paying service tax; Rule 2(1)(d)(iv) of Service Tax Rules. (iv) in relation to any taxable service provided or to be provided by any person from a country other than India and re....