2018 (10) TMI 319

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....ise and Service Tax Appellate Tribunal (the Tribunal). 3. Mr. Dwivedi, on behalf of the Revenue tenders the following reframed question of law, for our consideration: "Whether in the facts and circumstances of the case, the Tribunal was justified in law, the Tribunal was justified in holding that service tax paid on inputs such as electricity transmission structure etc., could be utilized to pay service tax on output service, when the Assessee had not provided any output service?" 4. The Respondent is registered under the Finance Act, 1994 for providing taxable output services namely - Broadcasting Services. The Respondent has been availing Cenvat Credit under the Cenvat Credit Rules 2004 in respect of its inputs services used for provid....

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....s granted registration by the Appellant to pay service tax on the broadcasting services being provided by it. Respondent had admittedly discharged the tax on the output services through their office in India. It further held that if the contention of the Appellant-Revenue is to be accepted, then the payment made on output service is not payment of service tax, then in such a case, the credit taken stands reversed by payment made on output service. In support, reliance was placed upon the decision of the its Coordinate Bench in Infosys Technologies Ltd. V/s. Commissioner of Central Excise, Pune-I 2017 (47) STR 24. Thus, allowed the appeal. 8 We note that the impugned order dated 31st March, 2017 of the Tribunal, inter alia, placed reliance ....