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TMI Blog2010 (10) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... de duty - The demand having been raised after the normal period of limitation, is ‘prima facie’ barred by limitation - Decided in the favour of the assessee - E/2669/2010-SM(BR) - 549/2010-SM(BR)(PB), - Dated:- 29-10-2010 - Ms. Archana Wadhwa, JJ REPRESENTED BY : Shri J.M. Sharma, Consultant, for the Appellant. Shri Anil Khanna, SDR, for the Respondent. [Order] . - Vide the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issible to them. 3. On that basis, proceedings were initiated against the appellant by way of issuance of show cause notice dated 14-4-2009. The appellant contended before the authorities below that since the service tax stands paid by them, they are entitled to avail the credit. In the alternative they submitted that if the service tax was not payable, the same should be refunded to them. The n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the stay petition. 5. I prima facie agree with the learned Advocate that it is the credit of service tax paid which is available to the assessee and not credit of service tax payable. Admittedly the appellants have paid the service tax on the GTA services availed during December, 2004 though they were not liable to pay the same. Having paid the service tax, they are entitled to the credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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