TaxTMI 
TaxTMI 
2012 (12) TMI 824
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....) of M/s. Steel Authority of India Ltd. at Bhillai, which is engaged in sales of various Iron and Steel products manufactured by various manufacturing units of SAIL including Bhillai Steel Plant. The Branch Sales Office of SAIL is registered as service producer in respect of goods transport agency services and is also registered as input service distributor (ISD). The branch sales office as recipient of GTA services availed for transportation of inputs to the various plants and transportation of finished goods from the plants to the sales depots pays the service tax in respect of the same and as ISD distributes the service tax credit to its various manufacturing units. Similarly in respect of a number of other common services, where the inv....
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....tay applications. 2. Heard both the sides in respect of stay applications. 3. Shri Hemant Bajaj, ld. Counsel for the appellant, pleaded that sofar as the cenvat credit demand of Rs.91,826/- is concerned, the same is in respect of cenvat credit on rent a cab service availed by M/s. Bhillai Steel Plant, that this cenvat credit is admissible to the appellant in view of the judgements of the Hon'ble Karnataka High Court in the case of Commissioner of Central Excise, Bangalore Vs. Stenzen Toyotetsu India (P) Ltd. reported in 2011 (23) STR 444 (Kar) and also the judgement of Punjab & Haryana High Court in the case of CCE, Chandigarh Vs. Federal Mogul Goetz (India) Ltd. reported in 2011, that same view has been taken by the Tribunal in the cases....
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....k as to whether service tax credit distributed by SAIL (BSO) as ISD were correct or not. He, therefore, pleaded that there is no infirmity in the impugned order and as such, this is not a case for waiver from the requirement of pre-deposit. 5. We have carefully considered the rival submissions. Sofar as the cenvat credit in respect of rent-a-cab service availed for bringing the staff and workers to the factory and dropping them back is concerned, we find that in view of the judgement of the Hon'ble Karnataka High Court in the case of CCE, Bangalore Vs. Stenzen Toyotetsu India (P) Ltd. (supra) and the judgement of Punjab & Harayana in the case of CCE, Chandigarh Vs. Federal Mogul Goetz (India) Ltd. and also a series of the judgement of the ....