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2020 (3) TMI 847 - AT - Service TaxGTA Services - appellant paid amount towards transportation of goods - reverse charge mechanism - revenue neutrality - HELD THAT:- The appellant is entitled to get the benefit of CENVAT credit on the GTA services, therefore, making the situation revenue neutral. It is further observed that this Tribunal in the case of M/S STAR ALLOYS & CHEMICALS PVT. LTD. VERSUS CCE & ST, RAIPUR [2018 (4) TMI 363 - CESTAT NEW DELHI], wherein in identical situation has held that in the case of GTA service, CENVAT credit is available, therefore extended period cannot be invoked. Normal period of limitation - HELD THAT:- Hon’ble Supreme Court in the case of COMMISSIONER OF C. EX., PUNE VERSUS COCA-COLA INDIA PVT. LTD. [2007 (4) TMI 17 - SUPREME COURT], COMMISSIONER OF C. EX. & CUS., VADODARA VERSUS NARMADA CHEMATUR PHARMACEUTICALS LTD. [2004 (12) TMI 93 - SUPREME COURT], has held that if there is no revenue implication involved, then no tax is required to be paid. It has been further held that, if for the same assessee, tax paid is modavable/cenvatable, then no tax is required to be paid - the appellant is not liable to pay tax for normal period of limitation as well. Further, the appellant has deposited an amount of ₹ 6,50,002/- during the course of investigation, and on specific query, it has been replied by the appellant that they have taken CENVAT Credit on the same. Therefore, that amount needs to be confirmed, as they have already taken the credit. Therefore, the balance service tax demand along with interest and penalty are not sustainable in the eyes of law and is hereby set aside. Appeal allowed on merits as well as on limitation.
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