2018 (9) TMI 1485

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.....) for Appellant Shri Gyanendra Kumar Tripathi, Asstt. Commer. (AR), for Respondent ORDER Per: Anil G. Shakkarwar A short issue involve herein is whether the Service Tax paid on services received from Non-Whole Time Director is admissible as Cenvat Credit. 2. Brief facts of the case are that the appellant were engaged in the manufacture of CTD Bars, TMT Bar etc. Under Reverse Charge....

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....under Notification No.30/2012-ST dated 20.06.2012 as amended by Notification No.45/2012-ST dated 07.08.2012 it has been provided that the service receiver has to pay service tax in respect of the services provided by a director of the said company. He has argued that the law has provided for payment of service tax under Reverse Charge Mechanism and therefore, it is deeming provision that the direc....