TaxTMI 
TaxTMI 
2022 (1) TMI 396
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.... 2. The respondent - M/s Toyota Kirloskar Motors claims to be manufactures of Multiutility Vehicles (MUV) for passenger cars and parts thereof falling under chapter sub-heading 8703.23.10 and 8708.10.90 respectively of the Central Excise Tariff and they are registered under the Central Excise and Service Tax. The respondent - assessee has received intellectual property services, commissioning and installation services and maintenance and repair services from their parent company situated abroad and GTA services from M/s Transystem Logistics International (P) Ltd., Bengaluru. They have utilized the credit availed on inputs, input services and capital goods for payment of service tax on the aforementioned services from April 2006 to August 20....
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....inst the provisions of Section 3(4)(e) of the Cenvat Credit Rules, 2004? 3) Are not the conditions of the Cenvat Credit Rules as regards "provider of taxable service shall be allowed to take credit" (as per Rule 3(1) of the Rules or as regards admissibility of the utilization of cenvat credit only if the input services utilized in providing an output service (as per Rule 2(1) of the Cenvat Credit Rules, 2004 are applicable in the facts and circumstances of the case.?" 7. Learned counsel for the Revenue submitted that the CESTAT blindly applied the dictum enunciated by the Coordinate Bench of this Court in the case of CST v. M/s Aravind Fashions, reported in 2012 (25) STR 583 (Kar.) and CEA v. M/s Godavari Sugar Mills Ltd., reported in 20....
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....Mills, supra, the CESTAT has rightly applied the law laid down by this Court and the same deserves to be confirmed by this Court. Learned counsel has invited the attention of this Court to various relevant provisions of the Service Tax Act and Rules as well as the Cenvat Credit Rules, 2004. 11. We have considered the rival submissions of the learned counsel appearing for the parties and perused the material on record. 12. Rule 3(4)(e) of the Cenvat Credit Rules, 2004 reads thus; "3(4) The CENVAT credit may be utilized for payment of - (a) x x x x (b) x x x x (c) x x x x (d) x x x x (e) service tax on any out put service: The following explanation was added to Rule 3(4)(e) of the Cenvat Credit Rules, 2004, w.e.f., 1.7.....
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....t, the recipient of such service; (v) in relation to taxable service provided by a goods transport agency, where the consignor or consignee of goods is,-" 15. Section 66A of the Finance Act, 1994 contemplates charge of service tax on services received from outside India. Section 68(2) of the Finance Act, 1994 reads thus; "68 (1) x x x (2) Notwithstanding anything contained in subsection (1), in respect of any taxable service notified by the Central Govt. in the Office Gazette, the service tax thereon shall be paid by such person and in such manner as may be prescribed at the rate specified in section 66 and all the provisions of this chapter shall apply to such person as if he is the person liable for paying the service tax ....