TMI Blog2011 (3) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... utors verified by a practicing Chartered Accountant - It is not for the Revenue to decide as to whether a particular job could have been done by the assessee's own employee or by the Chartered Accountant - Decided in favor of the assessee Regarding credit on security services - The said services were used for the security of godown storing sugar outside the factory premises as well as for the security of their sales office at Noida and the security of their General Manager's residence - held that appellants would be entitled to the credit of the service tax paid on the security service availed at the Godown for storing sugar - Decided in favor of the assessee - E/954, 956 , 1036/2009 - 159-160 , 160-A/2011-SM(BR)(PB) - Dated:- 24-3-2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries Limited, referred supra. Revenue is not disputing that the said judgment covers the disputed issue in favour of the assessee but have submitted that the same has not attained finality as the department has filed appeal against the said judgment before the Hon ble Mumbai High Court. However, it is not the Revenue s case that the said Larger Bench judgment stands stayed by the Hon ble High Court. As such, the same is required to be followed and has rightly been followed by the Commissioner (Appeals). Accordingly, the two appeals being Nos. E/954 and E/956 of 2009, filed by the Revenue are rejected. 3. As regards the appeal No. E/1036 of 2009, filed by the appellant, the same is against that part of the impugned order of Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services of Chartered Accountant, any other employee of the appellant could have done the job. I am afraid this reasoning cannot be adopted as a ground for denying the credit. It is not for the Revenue to decide as to whether a particular job could have been done by the assessee s own employee or by the Chartered Accountant. The appellant having decided to hire a Chartered Accountant and paid the service tax, is admittedly entitled to the credit of the same. Accordingly, I held that appellants were entitled to credit of service tax paid on the services of Chartered Accountant. 4. The Commissioner (Appeals) has further rejected the credit of service tax paid on the security services. The said services were used for the security of godown ..... X X X X Extracts X X X X X X X X Extracts X X X X
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