2018 (8) TMI 1230

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.... way of this appeal, a challenge is given to the order dated 3-4-2013 [2013 (32) S.T.R. 209 (Tribunal)] passed by Learned Customs, Excise & Service Tax Appellate Tribunal, New Delhi whereby the appeal has been allowed. 2. This Court while admitting the appeal, on 27-10-2014 framed following substantial question of law: "Whether the Customs, Excise and Service Tax Appellate Tribunal, Principal B....

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....envat Credit Rules under Rule 2(1)(d)(iv) of Service Tax Rules, 1994. 5. For sake of convenience, we reproduce these Rules below :- (i) Rule 2(p) - "output, service" means [any taxable service, excluding the taxable service referred to in sub-clause (zzp) of clause (105) of Section 65 of the Finance Act, provided by the provider of taxable service], to a customer, client, subscriber, policy ho....

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....mes provider of taxable service under Rule 2(r) and consequently becomes output service provider under Rule 2(p) of the Cenvat Credit Rules. Revenue is also relying on Rule 5 of Taxation of Services (provided from outside India and received in India) Rules. We find that Rule 5 refers to availing of Cenvat credit and not to utilization of credit. We are therefore of the view that the finding of the....

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....r of final products or a provider of output taxable service. 20. Rule 5 of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 clarifies that taxable service will not be treated as output service of the recipient for purpose of availing of Cenvat credit of duty of excise paid on inputs or service tax paid on any input service. Thus, the recipient of service has t....