2018 (7) TMI 1008

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....pellant Shri Matrupsharan, AR For the Respondent ORDER Per: P. ANJANI KUMAR The appellants are manufacturers and deal in passenger cars and are registered under both Central Excise and Service Tax. The appellants are receiving 'Intellectual Property Services' pertaining to 'commissioning and installation service' and 'maintenance and repair services' from their parent company situated outsi....

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....7 and interest under Section 75 of the Finance Act, 1994 and Rule 15 of the CENVAT Credit Rules, 2004. The Commissioner (LTU) has confirmed the demand vide Order-in-Original NO.37/2008- Commr. LTU dated 19.5.2008 holding that as per Rule 3(4) of CENVAT Credit Rules, 2004, the CENVAT credit can be utilized for payment of service tax on output services only. The Commissioner (LTU) also relied upon t....

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.... Ltd.: 2015 (40) STR 1063 (Kar.) * Oudh Sugar Mills vs. CESTAT: 2017 (52) STR 353 (All.) * CCE vs. Panchmahal Steel Ltd.: 2015 (37) STR 965 (Guj.) affirmed by LB as reported in 2014 (34) STR 351 (Tri.-LB) * CCE vs. Cheran Spinners Ltd.: 2014 (33) STR 148 (Mad.) * CST vs. Hero Honda Motors Ltd.: 2013 (29) STR 358 (Del.) * UOI vs. Mohini Industries: 2015 (37) STR 979 (Chatt.) * CCE vs. A....

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....ews expressed by different Tribunals, however, the jurisdictional High Court of Karnataka in the case of M/s. Aravind Fashions (supra) observed that in the instant case that he is the recipient of service tax, the service provided is outside the country. In law, he is treated as service provider and he is levied tax. In other words, the liability to pay tax on the services which he has received is....