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TMI Blog2012 (7) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... urthy, JJ. For Appellant: Shri R Nagar, AR For Respondent: Shri P P Jadeja, Cons. Per: M V Ravindran : These two stay petitions are filed by the Revenue against Orders-in-Appeal No.174/2008(STC)ID/Commr.(A)/Ahd, dt.16.01.09 and 01/2009(STC)LMR/Commr.(A)/Ahd, dt.16.01.09 while the assessee has filed cross objection to the appeals filed by the Revenue. 2. It is seen from the records that the impugned orders in appeal are in favour of the assessee and the cross objection filed by the assessee are only supporting the impugned order which has been passed in their favour and there is no issue which is against them in the impugned order. In view of this, the cross objections filed by the assessee are disposed of. 3. After conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice' for such consignor or the consignee. Therefore, the service tax payable by the consignor or the consignee on transportation of goods by road cannot be paid through credit accumulated by such consignor or such consignee. For example, a manufacturer of steel sheets procures duty paid steel ingots as input and avails Cenvat credit of the excise duty paid on ingots. He clears his finished goods i.e. steel sheets on payment of excise duty and sends the same to his customer, engaging the service of goods transport agency. In this case he pays service tax on service received by him for transportation of the goods. However, the input credit taken on steel ingots cannot be used for payment of service tax applicable to goods transport agency. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trued as "Output Service" for the assessee, therefore, they are eligible to utilize the Cenvat Credit for payment of Service Tax on the said GTA service. 21. So, in view of above law, a holistic interpretation reveals that a deemed service provider, by virtue of a legal fiction cannot be stretched and assumed and presumed to be an "actual service provider" so the availment of such credit appears to be ab-initio void. 22. In case of inward transportation of inputs or capital goods, such service (being specifically mentioned under the definition of 'input service') would qualify to be called as "input service" and, thus, the service tax paid on it would be eligible as credit to the receiver if he is either a manufacturer of excisable good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the service tax liability on the GTA service by the respondent due to the amendment to the provisions of the Finance Act, 1994. We find that the Hon'ble High Court of Karnataka in the case of Aravind Fashions Ltd. was considering an identical issue of the service tax and eligibility is available for discharging the service tax liability on said services. 6. It can be seen that various decisions as cited by the counsel have categorically held that the assessee is eligible to utilize the cenvat credit for discharging of service tax liability, which has been imposed on them as a recipient of services; we find the issue is no more res-integra. 7. Accordingly, we do not find any merits in the appeals filed by the Revenue the same are rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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