2018 (6) TMI 1481

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.... Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. PI/MMD/252/2012 dated 27.12.2012. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding eligibility to avail CENVAT Credit of service tax paid on the commission given to the commission agent. It is the case of Revenue in the show-cause notice and as per the....

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....ct that the service tax liability as indicated in the invoice and debit note of the commission so paid by the commission agent to the Government and the appellant has fully settled the bills raised by such commission agent. She relies upon the decision of the Tribunal in the case of Amara Raja Electronics Ltd. - 2016 (43) STR 601 (Tri. - Hyd) and submits that identical issue came up before the Tri....

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.... or otherwise before issuing show-cause notice to the appellant seeking to reverse the CENVAT Credit. It is well settled law that if the service tax liability is discharged by the service provider and if the services are eligible for availment of CENVAT Credit, Credit cannot be denied at the recipient, end more so, only on a presumptive ground that there is no evidence that service tax was credite....