TaxTMI 
TaxTMI 
2024 (1) TMI 643
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....missioning and Installation and Information Technology Services to its customers, they are availing cenvat credit of service tax paid on input services used for providing output services as per Cenvat Credit rules, 2004 and is registered with the department for the said services. • During the relevant period, the Appellant being the service recipient paid Service tax as per Rule 2(1)(d)(iv) of Service Tax Rules, 1994. The Service tax so paid by the Appellant was availed as Cenvat credit and was utilised for discharging its output Service tax liability. • During the audit proceedings, it was observed that the noticee had paid service tax on import of services during the relevant period and had availed and utilized the cenvat credit of the same. It was further observed that the Appellant had availed the CENVAT credit of the Service tax paid on import of services amounting to Rs.24,10,06,569/- during period 2005-2006 to 2007-2008 and availed and utilised the credit so availed. The Appellant was asked to furnish the details of the credit availed and utilised during 2004-2005 to 2008-2009 under Credit Rules. • Thereafter, the Show Cause Notice date....
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....Act was silent in this respect until the incorporation of Section 66A with effect from 18.04.2006. 4.3 She also referred to Notification No. 36/2004-S.T. dated 31.12.2004 which was issued under Section 68(2) of the Act notifying that in case services are provided by non-resident service provider, the service recipient will be liable to pay Service tax with effect from 01.01.2005. 4.4 She further submitted that vide Finance Act, 2005 Explanation in Section 65(105) was inserted with effect from 16.06.2005 to provide that service provided by person from its office or place of business located outside India and is received by a person having its office or place of business in India shall be deemed to be the taxable service. 4.5 She made mention of Notification No. 24/2005-S.T. dated 07.06.2005 vide which Notification No. 36/2004- S.T. was amended to bring it in line with the Explanation in Section 65(105). 4.6 She further submits that Finance Act, 2006 inserted Section 66A of the Act with effect from 18.04.2006, to settle the law that the service recipient will be liable to pay Service tax under reverse charge if the service provider is a non-resident. She further submits t....
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....nsurance Co Ltd Versus Commissioner of Central Excise 2015 (37) S.T.R. 316 (Tri. - Mumbai) • M/s Bharat Aluminium Company Ltd. v. CCE, Bilaspur 2018-TIOL-644-CESTAT- DEL • M/s South Eastern Coalfields Ltd. v. CCE & ST, Bilaspur [Excise Appeal No. 52535 of 2015 vide order dated 17.10.2017] 4.10 She further submits that in the present case, there is no dispute that the services received by the Appellant from Foreign Service providers qualify as input services under provisions of Cenvat Credit Rules, 2004. Further, Rule 3(1)(ix) of the Credit Rules allows the manufacturer or producer of final products or provider of taxable service to take the credit of the service tax paid under Section 66 of the Ac if the taxable service is used for manufacturing activities or provision of output service. 4.11 She also referred to F.No. 354/148/2009-TRU dated 16.07.2009 wherein clarification was provided with respect to the admissibility of credit of service tax paid as recipient under Section 66A of the Act. She also relied upon the following decisions:- • Cargil Global Trading India Pvt. Ltd. v. CST, Delhi [ST/52125/2014 order dated 04.08.2017] ....
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....the present case, the only issue to be decided by this Tribunal is whether the appellant is eligible for cenvat credit on service tax paid on import of services under reverse charge mechanism for the period prior to 18.04.2006. 6.2 This issue is no more res-integra and has been considered by various benches of the Tribunal and it has been consistently held by the Tribunal that the assessee is entitled to cenvat credit of service tax paid under reverse charge mechanism on the services received from Foreign Service provider prior to 18.04.2006. 6.3 In this regard, we may refer to the decision in the case of Alcatel Lucent India Ltd. cited (supra) decided by Principal bench of the Tribunal. It is pertinent to reproduce the findings of the Tribunal which are contained in Para 12 to Para 16 and are as follows:- 12. The second issue that arises for consideration is regarding denial of CENVAT credit on service tax paid by the appellant on import of service under a reverse charge mechanism for the period prior to April 18, 2006. The relevant part of the order passed by the Commissioner is reproduced below: "The assessees in their defence reply dated 26.4.2011 submit....
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....o pay service tax and secondly having paid it, the assessee is entitled to get CENVAT credit and the assessee has rightly availed the CENVAT credit. Further, I note that by subsequent order of this Tribunal dated 19.02.2014 in the appellant's own case, assessee was held to be entitled to take CENVAT credit also. Therefore, I am of the considered opinion that the Commissioner (Appeals) has rightly held that in the facts and circumstances of this case, extended period cannot be invoked as there is no suppression with intent to evade payment of duty on the part of the assessee. Therefore, I do not find any merit in the appeal filed by the Revenue and the same is dismissed and the impugned order is upheld." 15. In Aditya Birla NUVO Ltd., the Tribunal observed as follows: 7. I have heard the ld Counsel for the parties and carefully perused the material on record including the circulars issued from time to time by the CBEC and also the judgements cited at bar by both sides. 8. After going through the various circulars and the judgements I find that there is only one charging section in the service tax i.e. Section 66, Section 66A is merely a deeming provision w....