2026 (3) TMI 432

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....ting Authority that received approval of Commissioner (Appeals) is assailed before this Tribunal by the assessee appellant. 2. Fact of the case, in a nutshell, is that appellant is a manufacturer of excisable goods namely self-adhesive foil tapes, aluminum foil tapes and electrical insulator tapes, which are cleared on payment of applicable excise duty and it has been availing benefits of Cenvat Credit on inputs and input services received for and used in relation to such manufacturing of excisable goods. Vide Show-cause-cum recovery proposal dated 16.06.2020, it was directed to refund the amount of Cenvat Credit availed for services received under negative list to the tune of Rs. 3,99,183/- and meet demand of Service Tax on RCM (Reverse....

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.... and taxes enumerated under clause (i) to (xi) of the Cenvat Credit Rules 2004, as taxes paid on any input, capital goods and any input service and therefore, appellant is entitled to avail the said credit. In support of the argument that re-assessment in such a scenario cannot be done, he submitted judicial decisions of Hon'ble Supreme Court as well as of this Tribunal passed in the case of C.C.E. Vs. MDS Switchgear Ltd._2008(229)E.L.T 485(S.C.), Castex Technologies Ltd. Vs. C.C.E & S.- 2016(44)S.T.R 477(Tri. Del); India Vision Satellite Communications Ltd. Vs. C.C.E & S.T- 2015(39)S.T.R 684 (Tri.Bang) And on the issue concerning the fact that once service tax authority have accepted the service tax paid by the service provider, the sai....

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....de on behalf of appellant, Ld. Authorised Representative Mr. Ranjan Kumar argued in favour of the reasoning and rationality of the order passed by the Commissioner (Appeals) and has drawn attention of this Bench to Pare 7.4 of the order passed by Commissioner (Appeals) in which he has clearly noted that Rule-3(1)(ixb) of the Cenvat Credit Rules 2004 stipulates that a manufacturer or producer of final product or a provider of the output service cannot take Cenvat Credit of input services if that service/activity is not taxable under Section 66B of the Finance Act, 1994 and during the relevant period job work, being placed under negative list of services under Section 66D(f) of the Finance Act, 1994, was not taxable on which no credit can be ....