2023 (3) TMI 1590

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....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 on reverse charge basis without availing the ....

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....ed 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 subject to the condition that appropriate duty of excise is p....

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....ification 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 Finance Act, 1994 relating to service tax. It has also not been ....