2018 (1) TMI 1391

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.... Appellant: Sh. Rajeev Ranjan & P.K. Dubey, DRs Respondent: Ms. Santosh Khandelwal, CS ORDER PER ANIL CHOUDHARY : The present appeal is filed by the Department against the order-in-Original No. 47/Commr/Noida/2012-13 dated 30.11.2012 passed by the Commissioner, Customs & Central Excise, Noida. The period in dispute is October 2006 to September 2011. 2. The brief facts of the case ....

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....hat the taxable services provided from outside India and received in India shall not be treated as output services for the purpose of available credit of duty of excise paid on any input or service tax paid on any input services under Cenvat Credit Rules, 2004. 4. On the other hand, learned counsel for the assessee-Respondents, reiterated the findings of the impugned order. 5. Having heard t....

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....ral Excise Rules, 2002; or (e) service tax on any output service" From the record, it also appears that an identical issue has come up for consideration before the Tribunal in the case of M/s Indian Acrylic Ltd. vs CCE, Chandigarh-II, 2012 (28) STR 354 (Tri-Del.), wherein it was observed that: "8. Similarly, the Tribunal in the case of Shree Rajasthan Syntex Ltd. v. CCE reported in 2011 (....

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....ice Tax on any output services. The question which arises is as to whether the appellant can be said to be the provider of any output services. The term 'output services' defined under Rule 2(p) of the Cenvat Credit Rules mean that "any taxable service provided by the provider of taxable service......". The term 'provider of taxable service' has been defined in Rule 2(r) of the Rul....