TMI Blog2014 (4) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed - Before receiving the refund, appellant had reversed the cenvat credit taken by them - Held that:- The legal principle laid down cannot be said to be not applicable just because the service receiver and the provider happen to be one and the same. Further, I also find considerable force in the argument advanced by the ld. counsel that at the time when credit was taken it cannot be said tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/2012 - S/785/WZB/AHD/2012 - Dated:- 7-5-2012 - B.S.V. Murthy, JJ. Appellant Rep by: Shri Dhaval Shah, Adv. Respondent Rep by: Shri S.K. Mall, AR Per: B.S.V. Murthy: Appellant had not paid service tax in the capacity as a receiver of service in respect of service received from foreign commission agent during the period from 2003 to 2005. On being pointed out by the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Aggrieved by the orders of the lower authorities that appellant is liable to pay interest, appellant in appeal before this Tribunal. 2. Ld. Counsel submits that in this case it was not the case of the department that the credit had been taken wrongly. At the time when credit was taken it was taken correctly since service tax had been paid. When there was no wrongful availment of cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether cenvat credit is taken on the basis of proper document and whether the tax was paid or not. Whether tax was paid/payable/not payable has to be considered by the assessing authority in charge of the service receiver. The legal principle laid down cannot be said to be not applicable just because the service receiver and the provider happen to be one and the same. Further, I also find consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
