2011 (1) TMI 196

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..... of service tax by the respondents and that as recipient they were entitled to the credit - no difficulty for the department in verifying the correctness of the credit taken as deemed service provider – Decided in favor of assessee.
Mr. M.Veeraiyan, J. Present for the Appellant: Shri K.P.Singh, SDR Present for the Respondent: Shri Sanjeev Dahiya, AR PER: M.VEERAIYAN This is an appeal by .....

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..... od. 5. Learned Authorised Representative submits that respondents, in the present case, happen to be both deemed service provider and service recipient. The service tax has been paid under TR-6 challan and the credit taken is permissible in the light of the decision of the Tribunal in the case of Gaurav Krishna Ispat (I) Ltd. vs. CCE, Raipur reported in 2009 (13) STR 629 which has be followed by .....

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