2018 (4) TMI 228

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.... Briefly the facts of the present case are that the appellants are engaged in the manufacture of MET Coke of various grades falling under Chapter 27 of CETA, 1985. The appellants are availing the credit of duty paid on inputs, capital goods and service tax on input services under the provisions of CENVAT Credit Rules, 2004 The appellants informed that they would be paying service tax on works contract service, manpower supply service, rent-a-cab service and GTA under reverse charge by utilizing the cenvat credit from December 2013 onwards. It appeared that the appellants are contravening the provisions of sub-rule (4) of Rule 3 of CENVAT Credit Rules, 2004, as the CENVAT credit cannot be used for payment of service tax in respect of service....

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.... been submitted in the grounds of appeals that the situation is revenue neutral and payment of utilization of CENVAT credit available with the appellant is the same as discharged the liability by cash and the whole issue is not of non-payment of service tax by them. They have also stated that they are facing financial crisis and therefore they were not even in a position to pay the service tax in cash and therefore they resorted to pay through CENVAT credit. They have also stated that they facing lot of litigations in various courts. 6. On the other hand the learned AR defended the impugned orders and submitted that the learned Commissioner(Appeals) has recent order after considering various provision of CENVAT Credit Rules, passed 2004.....