2019 (3) TMI 1086

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.... Respondent : Shri L. Nandakumar, AC (AR) ORDER Brief facts are that the appellants are engaged in manufacture of essence, aromatic compounds etc. and are registered with the Central Excise Department. They are availing the facility of CENVAT credit on inputs, capital goods and input services. During the course of audit, it was noticed that the appellant had availed the services of M/s. Eben....

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....peals) upheld the same. Hence the appellants are before this Tribunal. 2. On behalf of the appellant, ld. counsel Ms. Sridevi submitted that there is no dispute that the appellant had availed repairs and maintenance service from M/s. EEE and so also there is no dispute that the appellant has paid the service tax along with service charges to M/s. EEE. The appellant has been issued show cause no....

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....ri L. Nandakumar supports the findings in the impugned order. 4. Heard both sides. 5. The appellants have been issued show cause notice proposing to disallow the credit for the reason that the service provider has not paid the service tax to the Central Government. Undisputedly, the appellant has availed services and also paid up the service tax to the service provider. Interestingly, ins....