TMI Blog2011 (1) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are input services for them - If the Service Tax on GTA service was paid by the provider, based on the invoice issued by the said provider, the Service Tax so paid shall be admissible as credit to the respondents. The credit payment mentioned in the invoice to be issued by the service provider shall be based on TR-6 challan/GAR-7 by which the said provider of services paid the Service Tax - I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Goods Transport Agency (GTA) in relation to transport of inputs. As the recipient of input services, they were treated as deemed service provider and accordingly, they paid Service Tax on the GTA service availed by them using TR-6 challans. As recipient of the services, they have taken credit of the amount so paid by them under TR-6 challans. Show-cause notice dated 25.3.2009 was issued propo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w.e.f. 16.6.2005 permitting such TR-6 challan/GAR-7 as documents based on which the credit has been taken. 5. The learned Advocate for the respondents strongly supports the order of the Commissioner (Appeals). 6. I have carefully considered the submissions from both sides and perused the records. The respondents have played dual roles first, as deemed service provider, they paid the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e original authority and the Commissioner (Appeals) have rightly relied upon the ratio of the decision of the Tribunal in the case of JSW Ltd. Vs Commissioner of Central Excise, Salem reported in 2009 (14) STR 310 (Tri-Chennai). The grounds of appeal do not contain any submissions as to why the said decision is not applicable to the facts of the present case. 7. In view of the above, I do not fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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