TaxTMI 
TaxTMI 
2017 (6) TMI 50
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....photocopying and service tax paid on renting of immovable property services. against the denial of this refund in regard to these services, the appellant is before us in this appeal. 2. Briefly the facts of the case are that the appellant is a 100% EOU registered with STPI and is engaged in export of IT and IT Enabled Services. These services are rendered to their group company located outside India and the appellant has entered into an agreement with the overseas entity for rendering these services. For rendering these services, the appellant used input services directly or indirectly for carrying on their business activity and they are unable to utilise the CENVAT credit of service tax paid on such services in terms of Rule 3 of CENVAT C....
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....ovable property on the ground that the appellant has not submitted any document for proving that the service tax has been paid on the said service. He further submitted that this finding of the learned Commissioner(Appeals) is clearly against the provisions of law which provides in Rule 4(7) of the CENVAT Credit Rules 2004, the conditions for allowing CENVAT Credit on input services and the relevant extract is reproduced herein below:- "The CENVAT credit in respect of input service shall be allowed, on or after the day which payment is made of the value of input service and the service tax paid or payable as is indicated in invoice ....." 4.2. He further submitted that the impugned order acknowledged the fact that renting of immovable pr....
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..... Mumbai)], wherein in para 5, the Tribunal has observed as under:- 5. A ground for rejection of application for refund was the lack of evidence that tax had been credited to the Consolidated Fund of India. The regime of indirect taxation entrust the responsibility for deposit of tax with the supplier of goods or services. Such responsibility cannot be alienated even if the supplier is unable to collect the tax from the recipient of goods or services. To eliminate the risk of potential liability, suppliers would not concede to any doubt of taxability on the part of the recipient. A recipient of goods or services who is, thus, compelled to be taxed at a metaphorical gunpoint cannot be expected to insist upon being furnished with proof of s....