2023 (3) TMI 1590

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t : Shri Kalpesh P Shah, Assistant Commissioner (AR). For the Respondent : Shri. Saurabh Dixit, Advocate. ORDER RAJU This appeal has been filed by Revenue seeking to deny CENVAT Credit of Service Tax paid by the Respondent. 2. The facts of the case are that the appellant imported certain intellectual property right and paid R&D Cess on the same. The appellant also paid service tax o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....redit of the same cannot be allowed. 4. Learned Counsel for the respondent relied on the decision of Tribunal in the case of Federal Mogul Goetze India Ltd. -2015 (318) ELT 340 (Tri. Bang.), wherein a similar dispute was decided in para 11.4-11.5 following has been observed: "11.4. The above notification has been issued under Section 93(1) of the Finance Act and the exemption is subjec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... notification cannot be considered as unconditional notification and hence cannot be thrust on the provider of service in the form of job work like the job worker- appellant, in the present case. 11.5. Further, vis-a vis the specific provision for compulsorily availing unconditional exemption issued under Section 5A(1A) of Central Excise Act, there is no corresponding provision in the Fin....