2026 (5) TMI 59

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.... Advocate For the Respondent : Sri. Prashanth. S. Shivadass, Advocate ORAL JUDGMENT PER: HON'BLE MR. JUSTICE S.G. PANDIT: The Revenue is in appeal under Section 35G of the Central Excise Act, 1944, questioning the order bearing No.20057/2024 dated 19.01.2024 passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, raising the following substantial questions of l....

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....cipient of service is required to pay service tax under Section 66A though the service is actually provided not by the recipient but a person located in a country other than India. Such taxable services are not being actually provided by the person liable to pay service tax are not treated as output service for the purpose of CENVAT Credit Rules 2004? (iv) WHETHER, the CESTAT is right in ....

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.... the Cenvat Credit of input services utilized by the assessee towards the payment of service tax, it has been observed that the assessee therein was the recipient of service tax, the service provider was outside the country, in law he has been treated as a service provider and is levied tax, the liability to pay tax on the service which he has received was foisted on such assessee under law. In or....

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.... CESTAT in reversing the finding of the adjudicating authority. 18. In the case of Union of India v. Kansara Modlers Ltd., reported in 2018(15) G.S.T.L. 255 (Raj) the Hon'ble High Court of Rajasthan considering the identical question of law involved herein held that the Tribunal/CESTAT treating the assessee as output service provider is justiciable. The said order has been affirmed by....