2018 (12) TMI 436

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....ndent: Shri. G. Jha (A.R.) ORDER Per: Ramesh Nair Two issues involved in the present appeal: i. The demand of Rs. 1,97,700/- in respect of service, namely, cargo handling service provided to M/s MPSEZ and in turn MPSEZ issued debit notes on account of deficiencies of service for the period November 2011 to March 2011. ii. Demand of Cenvat Credit amounting to Rs. 1,03,952/- on the gr....

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.... not payable for the reason that the excess paid service tax is adjustable in the future tax liability. As regard the demand of Cenvat Credit of Rs. 1,03,952/-, he submits that this credit is against the service tax attributed to the service provided by 3rd party to MPSEZ on behalf of the appellant. Therefore, the service provided by 3rd party to MPSEZ became input service for the appellant, hence....

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....e records. As per the facts, the demand of Rs. 1,97,700/- is in respect of debit notes issued by MPSEZ. The debit notes issued were in respect of deficiency of service provided by the appellant on which on the entire value service tax was paid. Since the debit note was issued, the value of the output service stand reduced, in such case on the amount of debit note, the service tax is not payable, h....

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....osed to be provided by the appellant. Since the appellant invoice is inclusive of service provided by 3rd party, the MPSEZ has issued a debit note, therefore, the service for which the debit note was raised which was provided by the 3rd party is a deemed input service for the appellant. Particularly, in the fact, when the appellant has paid the service tax on the entire bill value which includes t....