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2018 (6) TMI 133
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....l, Advocate present for the Respondent(s): Per : Ashok Jindal 1. Revenue is in appeal against the impugned order, wherein Cenvat Credit availed on inputs, capital goods and input services sought to be denied on the premises that services provided by the appellant during the impugned order are exempted from payment of service tax. 2. The facts of the case are that during the course of audi....
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....vat Credit and the matter was adjudicated. The adjudicating authority found that although the respondent is not providing any taxable service but they are paying service tax thereon and the same has been accepted by the Revenue. In that circumstances, whatever service tax paid by the respondent amounts to reversal of Cenvat Credit, as they are not providing any taxable output service. Against the ....