2012 (7) TMI 741

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..... ssary to verify the facts that in respect of the credits claimed by the appellant there are invoices showing that service tax has been paid by the transporter. A verification at the place, where the said transporter is registered as a service provider and where he is filing service tax returns may be necessary - it is proper to remit this matter for de novo consideration by the adjudicating author .....

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..... t. Based on such invoices, the appellants had taken Cenvat credit of amounts shown to be paid in the invoices towards service tax by the transporting company. 3. Revenue raised an objection that in the case of services of Goods Transport Agency it is the consignee or the consignor who was to pay service tax as per the provisions of Rule 2(d)(v) of Service Tax Rules 1994 and the amount shown to b .....

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..... ment under Rule 9(1)(f) and therefore there is no case for denial of Cenvat credit and he prays for setting aside the impugned order and allowing the appeal. 5. The ld. A.R. appearing for Revenue submits that Cenvat credit can be taken only if service tax is paid on the input services. Since the transporter is not a person who was required to pay service tax under the rules, it is doubtful wheth .....

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..... and therefore the entire matter requires verification. 6. I take note of the decision of the Tribunal in the case of Navyug Alloys Pvt. Ltd. Vs. CCE - 2009 (13) STR 421 (Tri.-Ahmd.) which allowed Cenvat credit in similar circumstances on the ground that the service tax has been paid by the transporter and Revenue has not refunded the service tax paid by the transporter to them. At this stage, .....

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..... accept the payment of service tax indicated in the invoices or if Revenue wants to reject the claim as false, conduct verification at the end where service provider is registered and thereafter pass an adjudication order in this matter considering the fact of such verification and legal submissions that the appellant may make in this regard. Thus all issues are kept open and the impugned orders of .....

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