9911796707
TMI Blog2011 (7) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; Appeared for Appellant : Shri K.K. Jaiswal, SDR Per S.S. Kang : Heard ld. SDR. None appeared on behalf of the Respondent. The notice issued to the Respondent was received back with the postal remarks. In these circumstances, the Appeal is being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 2(p) not only the credit can taken by a person who is liable to pay Service Tax (on account of the deemed provision of providing output service) but the same can be utilised for payment of excise duty/Service Tax as per Rule 3(4) of the Cenvat Credit Rules, 2004. Thus the credit taken by the Appellants in this case is in order and also the utilization of the same for payment of Service Tax on Business Auxiliary Service. Accordingly, I have no hesitation in holding that impugned order is not sustainable in the eyes of law and therefore the same is set aside." 3. The contention of the Revenue is as under :- The Respondent claim is that they are supposed to pay service tax on the commission paid to foreign based agents, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04. 4. Revenue also relied upon the decision of the Tribunal in the case of ITC Ltd. Vs. CCE reported in [2011] 31 STT 463 (Final Order No. 237/2011 in ST Appeal No. 189/2008 dated 29.3.2011). In this case Tribunal held that during the period prior to 19.4.2006 irrespective of whether a person provided taxable service and/or manufactured dutiable final products or did not provide any taxable service or manufactured any dutiable final products, he was required to pay the service tax on the GTA service received by them in cash, not through Cenvat credit. 5. We find that the issue raised by the Revenue requires re-consideration by the Commissioner (Appeals) afresh. Hence the impugned order is set aside and the matter is r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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