also supported by the fact that two buyers M/s.Punjab Engineering Works reversed the Cenvat credit of Rs.53,682/- along with interest
been imposed on royalty payment under Consulting Engineering Service with effect from 18.4.2006 on reverse charge mechanism. The Honble Supreme Court in the case
liable to pay service tax under reverse charge mechanism under consultancy engineering service
2. A show cause notice was issued and, in adjudication, the Commissioner
been imposed on royalty payment under Consulting Engineering Service with effect from 18.4.2006 on reverse charge mechanism. The Honble Supreme Court in the case
Parry Engg & Electronics Pvt Ltd 2015(40)STR.243 (Tri LB). The Ld Advocates fairly agrees to reverse the amount in relation to services ... Larger Bench of the Tribunal in the case of M/s Parry Engg & Electronics Pvt Ltd (supra), respectively. However, for ascertaining the amount involved
pointed out, the appellant reversed part of the amount on 11.1.2011 and the balance of Rs.75,543/- was reversed on 3.3.2011. However, the same ... reversed the same before utilization. In such circumstances, the ratio laid down by the Honble jurisdictional High Court in the case of Strategic Engineering
being pointed out, the appellant reversed the CENVAT credit. Thereafter, a show-cause notice was issued proposing to demand the interest and the penalty ... also in the case of CCE Madurai vs. Strategic Engineering (P) Ltd [2014(310)ELT 509 (Mad)] wherein, following the decision in the case
CENVAT Credit Rules, with effect from 1.4.2012, the appellant having reversed the credit which was wrongly availed by them would not be liable ... appellant, ld. counsel Ms. Sridevi submitted that the appellant had reversed the credit of Rs.31,17,697/- immediately on being pointed
providers, namely, M/s Zyfax, M/s SPC (Project Engineering ,Gmbh) and M/s Optimum Engineering, Australia during the period February 2008 to February ... Appeals).
5. I find that the appellant had paid service tax under reverse charge mechanism on receiving management consultancy/technical consultancy services from the overseas
Triveni Engineering & Industries ... vs Commissioner Of Central Excise & S.T., ... on 6 October, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ... Commissioner of Central Excise & Customs (Appeals), Lucknow)
M/s Triveni Engineering & Industries Ltd. Appellant
Vs.
Commissioner of Central Excise & S.T., Lucknow