2017 (5) TMI 1198

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....aj,Advocate for the appellant. Rep. by Shri Sanjay Jain DR for the respondent. ORDER Per B. Ravichandran: The appeal is against order dated 3.5.2013. The appellant is registered as a 100% EOU. The dispute in the present appeal relates to correctness of usage of cenvat credit for payment of service tax on reverse charge basis by the appellant paid in terms of Section 66 A of the Finance....

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....ervice tax using cenvat credit. He also imposed equal amount of penalty under Section 78 and further penalty of Rs. 10,000/- under Section 77 of the Finance Act, 1994. On appeal, the Commissioner (Appeals) upheld the original order. 2. Ld. Consultant appearing for the appellant submitted that the show cause notice was issued only for appropriating the service tax already paid by debit entry in ....

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....re correct and proper and there is no ground for imposing penalties on them. 4. Ld.AR reiterated the findings of the lower authorities. 5. We have heard both the sides and perused the appeal records. 6. The service tax liability of the appellant under BAS is not contested. We note that the appellants have discharged the said liability by debit in their cenvat credit account. Correctness o....

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....15 (3) TMI 1241 (CESTAT-DELHI), wherein the Tribunal relying on the decision of the Hon'ble Karnataka High Court in Arvind Fashions - 2012 (25) STR 583 (Karnataka) held that the appellants are eligible to utilize the cenvat credit for payment of service tax for services received from abroad. 7. In view of the above decided cases and following the ratio, we hold that the impugned order rejecting....