2019 (4) TMI 129

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.... Per: Ramesh Nair The brief facts of the case are that the appellant are recipient of the services provided from abroad accordingly they are liable for payment of service tax under reverse charge mechanism, in terms of Section 66A of Finance Act, 1994. The appellant for the period November-December 2011 did not pay the service tax in time. The departmental officers visited to the appellant in ....

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....ellant were otherwise entitled for Cenvat credit for the service tax not paid in time, for this reason also suppression cannot be alleged. He relied on the following judgments:- (a) 2018 (12) TMI 1098 - CESTAT Ahmedabad Columbia Machine Engineering India Pvt. Limited vs. CCE & ST, Vadodara. (b) 2019 (2) TMI 1299 - CESTAT Chennai Nissan Motor India Private Limited vs. CST, Chennai 3. Shri L. Pat....