TMI Blog2014 (4) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoices issued by service provider. The only situation in which the Cenvat Credit could be denied to the service recipient is when the service tax paid by the service provider and whose Cenvat Credit taken by the service recipient has been refunded to the service provider - Decided against Revenue. - Appeal No. ST/616/2008 - FINAL ORDER NO. 51317/2014 - Dated:- 27-2-2014 - Mr. G. Raghuram and Mr. Rakesh Kumar, JJ. For the Appellant : Sh. Amresh Jain, DR For the Respondent : Sh. A.K.Mathur, Advocate JUDGEMENT Per Rakesh Kumar:- The facts leading to this appeal by the Revenue are in brief as under:- 1.1 The Respondent are a unit located at Plot No. 11-24, Sector B, MP AKVN, Growth Centre, Sidhgaon, Sagar (M.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit of GTA service and according to the Department, the credit of the GTA service received by them could not be utilized towards the payment of service tax on the IPR service, as GTA services cannot be input for Intellectual Property Right service. Accordingly the Additional Commissioner vide order-in-original No.02/ Addl. Commr./ST/2007 dt. 12.10.2007 confirmed the service tax demand of Rs. 20,16,879/- and Ed. Cess of Rs. 40,338/- against M/s. Ghari Industries Pvt. Ltd. for the period of Oct. 05 to March 06 on the ground that this much amount of service tax was wrongly paid by M/s. Ghari Industries Pvt. Ltd. by utilizing the Cenvat Credit of GTA service received. The Department accordingly took the view that to the extent the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Credit of the Service tax paid by M/s. Ghari Industries Pvt. Ltd. and which is reflected in the invoices issued by them, cannot be denied to the Respondent, that this is not a case of where service tax paid by M/s. Ghari Industries Pvt. Ltd. has been refunded to them, that when there is no variation in the quantum of service tax paid by M/s. Ghari Industries Pvt. Ltd.,. the Cenvat Credit available to the Respondent cannot be varied and that in view of this, there is no infirmity in the impugned order. 5. We have considered the submissions from both the sides and perused the records. There is no dispute that Respondent Company had availed the service of Intellectual Property Rights from M/s. Ghari Industries Pvt. Ltd. by using their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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