9911796707
TMI Blog2011 (1) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... . Second, as service recipient they have taken credit of Service Tax paid on the GTA services, which are input services for them - If the Service Tax on GTA service was paid by the provider, based on the invoice issued by the said provider, the Service Tax so paid shall be admissible as credit to the respondents. The credit payment mentioned in the invoice to be issued by the service provider shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of MS Ingots and have availed the services of Goods Transport Agency (GTA) in relation to transport of inputs. As the recipient of input services, they were treated as deemed service provider and accordingly, they paid Service Tax on the GTA service availed by them using TR-6 challans. As recipient of the services, they have taken credit of the amount so paid by them under TR-6 challans. Show-cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter amendment of the CENVAT Credit Rule w.e.f. 16.6.2005 permitting such TR-6 challan/GAR-7 as documents based on which the credit has been taken. 5. The learned Advocate for the respondents strongly supports the order of the Commissioner (Appeals). 6. I have carefully considered the submissions from both sides and perused the records. The respondents have played dual roles - first, as deemed s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents is also not in dispute. The original authority and the Commissioner (Appeals) have rightly relied upon the ratio of the decision of the Tribunal in the case of JSW Ltd. Vs Commissioner of Central Excise, Salem reported in 2009 (14) STR 310 (Tri-Chennai). The grounds of appeal do not contain any submissions as to why the said decision is not applicable to the facts of the present case. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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