2018 (10) TMI 87

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....October' 2008 to September' 2009, the appellant had received the services of commission agent and consulting engineer from persons, located outside India. As a recipient of such taxable services, the appellant had discharged the service tax liability through debiting its Cenvat account. The service tax amount so debited, was availed as Cenvat credit by the appellant. Payment of service tax through Cenvat account and taking of Cenvat credit of the service tax amount were disputed by the Department on the ground that as receiver of taxable service, the appellant was required to make payment of service tax through cash and utilization Cenvat credit for discharge of the service tax liability in such eventuality, is not proper and justif....

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.... service tax under reverse charge mechanism and consequently, is also not permitted to avail Cenvat credit of such amount. 4. Heard both sides and perused the case records. 5.1 We find that this Tribunal, in the case of the appellant itself, on identical set of facts, by analyzing the provisions of Rule 2(r), 2(p) and 2(q) of the Cenvat Credit Rules, 2004 read with the provisions of Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 has held vide order dated 02.01.2015 (supra) that since the person is liable to pay service tax as a recipient of taxable service, it is erroneous in not considering him as the service provider for the purpose of utilization of Cenvat credit for payment of service tax under reverse charge mechanism. According....