TMI Blog2011 (10) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... so there are declarations that the service tax has been paid, no evidence in this regard, has been produced. Just on the basis of the declaration of the transporters on the consignment note/invoices /bills issued by them that the service tax has been paid, it cannot be assumed that the service tax liability had been discharged by the transporters. Decided against assessee. - ST/723 of 2011-SM & S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as mentioned in the bills issued by them. In both the cases, the appellants took Cenvat credit of the service tax claimed to have been paid by the GTA service provider, as mentioned in the bills. The Department issued show cause notices for recovery of allegedly wrongly taken Cenvat credit on the ground that the bills/invoices issued by the GTA service providers is not the bills or invoices issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the Cenvat credit could be taken, that in this case, it is the transporters, who are the providers of the taxable service and hence the invoices issued by them are the valid documents, on which the Cenvat credit had been correctly availed, that all the invoices clearly mention that the service tax has been paid and also contain a declaration from the transporters that the service tax has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not issued by the transporters, that the appellant neither at the adjudication stage nor at the appellate stage, have produced any evidence in form of challans, etc., in support of their claim the GTA services provider had paid the service tax and, therefore, it cannot be said as to whether the service tax has been paid at all or not, that in view of the above position, the Cenvat credit had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been paid, it cannot be assumed that the service tax liability had been discharged by the transporters. I am, therefore, of the view that the appellants have not been able to establish prima facie case in their favour. Therefore, the appellants are directed to deposit 50% of the Cenvat credit demand confirmed against each of them within a period of eight weeks from the date of this order. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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