TMI Blog2011 (8) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... a deemed fiction of law service recipient is held to be output service provider - Decided in favour of assessee. - 753 of 2007 and 334 of 2008 - ST/391-392/11 - Dated:- 11-8-2011 - Ms. Archana Wadhwa, Mr. Mathew John, JJ. Ms. Sukriti Das, Advocate for the Appellants Shri R.K. Gupta, SDR for the Respondent Per Archna Wadhwa (for the Bench): Both the appeals are disposed of by a common order as the issue involved is identical. The appellants are availing the services of goods transport agency and were paying service tax on the same as recipient of such services. The said Service Tax was paid by them by availing the Cenvat credit of duty paid on the inputs, capital goods and the Service Tax paid on the input services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. 3. After hearing the learned DR, we find that the issue is no more res integra and stands settled by various decisions of the Tribunal, which also stands confirmed by the Hon ble High Court. The Tribunal in the case of Commissioner of Central Excsie, Nagpur vs. Visaka Industries Ltd. reported in [2007 (8) STR 231 (Tri-Mum)] has held that the assessee, a manufacturing unit paying Service tax on goods transport services, fall within the definition of provider of taxable service under Rule 2( r ) of Cenvat Credit Rules, 2004 which includes a person liable for paying Service tax. As such, it was held that payment of Service tax in respect of services rendered by Goods transport agency through Cenvat Credit was appropriate. Similarly, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturing any dutiable product nor providing any output services to any customer or client. As such, it was observed that though the services received by them is deemed to be an output services but as the Cenvat Credit on inputs or input services was not available to them as no manufacturing activity was being undertaken or any output services was being provided, the question of paying of Service Tax through Cenvat Credit account does not arise. In other words, the Bench observed that M/s. ITC was not entitled to avail any Cenvat Credit and as such there can be no account of any credit for utilisation towards payment of duty on the GTA services so received by them. 6. As discussed above, the issue stands finally decided in favour of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
