2017 (6) TMI 427

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....vocates for the Appellant (s) Shri Rajeev Ranjan, Joint Commissioner (A.R.) for the Revenue (s) ORDER Per Mr. Anil Choudhary The issue in this appeal by the appellant is, whether Service Tax of Rs. 1,33,21,724/- is demandable from them rejecting the claim of the appellant that it is export of service as the service of Repair and Maintenance have been provided by the assessee located in....

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....sung Electronic Company Ltd., Korea and were getting payment on account of said services from Samsung Electronics Company, Korea. It appeared to Revenue that the appellant have taken Cenvat Credit on the basis of invoices issued by Authorized Service Centre, for providing service to the customers of the appellant, as after the sales of the goods (within the warranty period), as the said services i....

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..... 1,49,11,944/- was also confirmed under Rule 14 of CCR, 2004 and further equal amount of penalty was imposed under Section 11AC of the Act. Being aggrieved, the appellant has preferred present appeal before this Tribunal. 3. Heard the Parties. 4. Having considered the rival contentions and perusal of record, we find that so far the demand of Rs. 1,33,21,724 is concerned. The similar issue a....

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....nd that the said issue is also covered in the precedent ruling of this Tribunal being Final Order dated 01.11.2016 reported at 2016-TIOL-844-CESTAT-ALH-ST, wherein the same issue of service tax Credit on service received from Authorized Service Centres was in question, between this very appellant and it was held that service tax paid on expenses incurred for providing warranty services were entitl....