TMI Blog2008 (11) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... uted that sub-contractors did not provide any service at all – Revenue’s contention that what has been deposited by sub-contractor is not service tax but only a deposit, is not appreciable – credit denied on ground that sub-contractors are not liable to pay tax, is not justified - ST/304/2005 - A/2450/2008-WZB/AHD - Dated:- 5-11-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long with ST-3 returns and thereby suppressed the material fact regarding availment of the credit in respect of amounts paid by sub-contractors as service tax. 2. Heard both the sides. Ld. Adv. submits that the issue is clearly covered by the Tribunal decision, in that it has been held that once duty is actually paid by the input supplier, recipient manufacturer is entitled to the credit irres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough, they had not submitted a separate annexure showing details of credit taken and utilized. He submits that department could have easily known that they were taking the credit of service tax. The ld. SDR on the other hand submits that the fact remains that as required under rules, the details of credit taken were not submitted and ST-3 return shows only consolidated amount of credit taken and u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute or has been contended before us that sub-contractors did not provide any service at all but passed on the credit. Since the services has been provided and liability has been discharged in two stages rather than in one stage and there is no evasion of tax, we feel that the Revenue cannot have any grievance. In these circumstances the credit taken by the appellant cannot be denied. We are a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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