TMI Blog2016 (2) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... rgo International and others were no doubt engaged by M/s. VPC Freight Forwarders (P) Ltd., to cater to the need of M/s. MRF Ltd. That is not in doubt. Once there is no question on provision of service and that is attributable to the goods imported by appellant, denial of the credit of the service tax paid by appellant to M/s. VPC Freight Forwarders (P) Ltd., shall be prejudicial to the interest of justice. Department should have enquired as to whether any service tax paid by M/s. VPC Freight Forwarders (P) Ltd., to M/s. SRS Cargo International and others and such taxes have gone to the treasury. For no such enquiry, the appeals where penalty was imposed on the Head Office of M/s. MRF Ltd., those are allowed; waiving such penalties as w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P) Ltd. passed such liability to M/s. MRF Ltd., and M/s. MRF Ltd., claimed Cenvat credit of the tax so paid by it to M/s. VPC Freight Forwarders (P) Ltd. 3. Revenue's dispute is that possibility of availing of Cenvat of the M/s. VPC Freight Forwarders (P) Ltd., may not be ruled out since service tax was paid by M/s. VPC Freight Forwarders (P) Ltd., to M/s. SRS Cargo International and others. But such an apprehension could not be established by Revenue without an enquiry done by the Department from any corner. 4. Learned counsel drew attention to page 154 of the appeal folder in appeal record no.E/42430/2013. He says that M/s. VPC Freight Forwarders (P) Ltd., has categorically stated as to what was the modus operandi between it and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prejudicial to the interest of justice. Department should have enquired as to whether any service tax paid by M/s. VPC Freight Forwarders (P) Ltd., to M/s. SRS Cargo International and others and such taxes have gone to the treasury. For no such enquiry, the appeals where penalty was imposed on the Head Office of M/s. MRF Ltd., those are allowed; waiving such penalties as well as setting aside that part of the impugned orders and the appeals which involved the disallowance of Cenvat credit with interest and penalty are also allowed which are in respect of different units of M/s. MRF Ltd. setting aside the impugned order on that count. Consequential relief, if any shall follow in accordance with law. ( Dictated and pronounced in open cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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