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2018 (5) TMI 1709 - AT - Service TaxService tax liability raised under reverse charges mechanism - GTA has himself discharged the tax liability instead of assessee - inward freight charges - GTA service provider - Held that:- The issue is nonstarter, as the liability of service tax was with the transporters, but a deeming fiction was created during the relevant period wherein one of the person required to discharge the service tax liability under the category goods transport agency the service tax liability was fastened on recipient of GTA services, and in the case in hand said discharge of service tax liability is done by transporters themselves, seems to have been accepted by the revenue authorities as nothing is on record to show that any Show Cause Notice is issued to transporters, if that be so, again demanding the service tax from the appellant assessee seems to be totally wrong proposition of law - demand of service tax on the appellant assessee is not sustainable. Cenvat Credit - service tax paid by the transporters - inward freight - Held that:- Adjudicating authority has correctly appreciated the law to hold that the assessee in this case is eligible to avail Cenvat Credit of the service tax so paid by the transporters. Appeal allowed - decided in favor of appellant.
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