2016 (6) TMI 615

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..... documents received from M/s Radha Enterprises, Durgapur. No evidence could be produced by the Revenue that at the time of taking credit appellant was aware of non tax payment status. It is also observed from the case records that appellant has relied upon the following case laws that for nonpayment of service tax action can be taken against the service provider & not against the assessee who take .....

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..... ht adjournment or did not attend the personal hearing. 3. Sh. S. S. Chatterjee Supdt (AR) appearing on behalf of the Revenue argued the appellant took Cenvat Credit on the basis of invoice received from M/s Radha Enterprises. That M/s Radha Enterprises did not pay duty on the inputs, therefore, cenvat credit was not admissible to the appellant under CENVAT Credit Rules 2004. It was his case th .....

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..... Cenvat Credit:- (i) Vikas Pipes Vs. CCE Chandigarh [2003 (158) ELT 680 (P H)] (ii) CCE Vs. Mahajan Steel Tubes [2007 (219) ELT 919 (Tri-Del.)] Upheld by High Court as per 2009 (239) ELT A. 104 (P H). 2. In view of the above cenvat Credit was rightly taken by the appellant. Appeal filed by the appellant is allowed by setting aside OIA dt 17/4/2012 passed by the first appellate authori .....

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