2017 (8) TMI 902

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....Kulgod, Assistant Commissioner (A.R) for respondent ORDER Per: Ramesh Nair The demand of service tax on the R & D Service provided by the appellant was confirmed on the ground that the appellant have not complied with the condition of non availing the Cenvat Credit in order to avail the exemption Notification No.6/2005-ST dt. 1.3.2005. 2. Shri Rajiv Luthia, Ld. Chartered Accountant app....

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....cenvat credit. However, there was a carried forward cenvat accumulated balance from the previous year in the period involved in the present case. He submits that even if it is assumed that the show cause notice alleged the availment of credit on the basis of the cenvat credit lying accumulated, which was carried forward from the last financial year, even then the benefit of exemption Notification ....

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....ules, on capital goods received in the premises of provider of such taxable service during the period in which the service provider avails exemption from payment of service tax under this notification; (iv) the provider of taxable service shall avail the CENVAT credit only on such inputs or input services received, on or after the date on which the service provider starts paying service tax, an....