2019 (1) TMI 1237

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... No. Appellant Period CENVAT Credit ST/21203/2018 M/s. 99 Games Online Pvt. Ltd July 2014 to Sep. 2014 Rs.2,17,270/- ST/21204/2018 M/s. Global Delight Technologies Pvt. Ltd. July 2014 to Sep. 2014 Rs.1,76,640/- 2. Since the issue involved in both the appeals is identical, therefore, both the appeals are being disposed of by this common order. For the purpose of convenience, the facts of appeal No.ST/21203/2018 are taken. 3. Briefly the acts of the present case are that the appellants are holders of service tax registration and are engaged in export of services namely "Information Technology Software Services". They are engaged in import of 'Business Auxiliary Services' and 'Information Technology Software Services' also. Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ovisions. He further submitted that the issue of availing credit on service tax paid on reverse charge basis as recipient would be availed based on the challan towards payment of service tax in terms of Rule 9(1)(e). He referred to Rule 9 of the CENVAT Credit Rules, 2004 and submitted that this issue has been held in favour of the assessee in the case of Ambika Overseas reported in 2010 (20) STR 514 and the same was affirmed by the High Court of Punjab and Haryana as reported in 2012 (25) STR 348 and also in the case of Cargill India Pvt. Ltd. vs. CCE reported in 2016 (45) STR 124 (Tri.-Bang.). He further submitted that refund/CENVAT credit cannot be denied by invoking Rule 9(1)(bb) when the tax is paid along with interest. For this submiss....