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TMI Blog2010 (11) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... ipient of services, dual role has been played by the respondents and therefore, the documents based on which the respondents have taken credit has been held to be valid - If the recipients are held to be service providers, then, in the present circumstances, they are providers of self service to themselves - Accordingly decided in the favour of the assessee - E/2338 & 2340/2008-SM(BR) - 1417-14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices availed by them, the respondents were paying service tax as recipients of such services as they were deemed to be provider of such services. Show cause notices were issued holding that the respondents could not use the cenvat credit account for paying service tax on GTA services. The original authority confirmed the demand of service tax alongwith interest and imposed equal amount as penalty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records. The credit has been taken by the respondents in respect of inputs and input service under Rule 3 of Cenvat Credit Rules, 2004. It is not disputed that the respondents were required to pay service tax on GTA services. In the case of GTA services, the person who is required to pay service tax has not been uniquely fixed. It could be the supplier of the inputs or the recipient of the inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present circumstances, they are providers of self service to themselves. Therefore, the objection of the department about the documents based on which the credit has been taken by the recipients are not valid. 7. The above view is supported by the decisions of the Tribunal in the case of India Cements Ltd. and M/s. Nahar Industrial Enterprises Ltd. relied upon by the Advocate for the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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