2017 (12) TMI 77

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....ate ORDER Per: Shri M V Ravindran This appeal is directed against OIA-AHM-EXCUS-003-APP-099-14-15 dt 18/11/2014 and is filed by the Revenue. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the respondent herein is eligible for the refund of otherwise. 4. The facts, as transpires from the records are that the respondent herein discharged the Service ....

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....pellate Authority held in favour of the respondent herein by set aside the Order in Original. While doing so, the First Appellate Authority has relied upon various decisions during the period in question especially: i. Hero Honda Motors Ltd - 2013(29) STR. 358 (Del) ii. Cheran Spinners Ltd - 2014(33) STR. 148 (Mad.) iii. Auro Spinning Ltd - 2012(279) ELT. 349 (HP) iv. Panchmahal Steels Ltd....

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.... 2013(32) STR. 209 (Tri Del), has interpreted the provisions of the definition of output service, liable for paying tax, provider of taxable service etc., and held the unit paid tax under reverse charge mechanism can utilize the Cenvat Credit for payment of Service Tax on the services received from abroad. He also draw the attention to decision of the Tribunal in the case of Trinayani Cement Pvt L....

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....reverse charge mechanism. 9. On careful perusal of the impugned order, I find that the First Appellate Authority has correctly interpreted the law to hold that the Order in Original that rejects the refund claim of the respondent is incorrect. The provisions of Cenvat Credit Rules 2004, during the period in question in this case, do not provide or explicitly barred utilization of cenvat credit fo....