AdvertisementAlcatel Lucent India Ltd. Vs Commissioner of Service Tax (CESTAT Delhi) The appeal was filed against the order dated 31.07.2014 passed by the Commissioner (Adjudication-I), which denied the appellant CENVAT credit on (i) service tax paid on services received from sub-contractors, and (ii) service tax paid on import of services under the reverse charge mechanism for the period prior to 18.04.2006. The remaining demands raised through four show cause notices covering the period 2004-05 to 2011-12 had been dropped. The Tribunal identified two issues for determination: whether services provided by...