9911796707
TMI Blog2012 (11) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... A HIGH COURT] there is no legal bar to the utilisation of Cenvat credit for the purpose of payment of service tax on the GTA services. If the payments already stand made from the Cenvat Credit account subsequent payment made through PLA shall be refunded - in favour of assessee. - Service Tax Appeal No. 419 & 437 of 2011 SM - - - Dated:- 4-10-2012 - Ms. Archana Wadhwa, J. Appearance: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the law and the assessee should have paid Service Tax in cash. Accordingly, proceedings were initiated against them by way of issuance of show cause notice dated 1.5.07. Under pressure from the Revenue, the assessee also deposited the Service Tax in cash along with interest on 28.7.2009. However, with the said deposit in cash, they did not reverse the entries of payment of Service Tax in their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealed against by the assessee. 5. As regards the Revenue s appeal, I find that the issue is no more res integra and stands settled. One such reference can be made to the Tribunal s decision in the case of Shree Rajasthan Syntax vs. CCE [2011 (24) STR 67 (Tri-Del)] wherein after taking note of the amendment made in the provisions of Rule 2(p) of Cenvat Credit Rules in the year 2006, the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r vide which he has not allowed refund of the deposited amount. As such, I allow the appeal filed by the assessee. 7. I make it clear that the statement made by the learned Advocate that when they deposited amount from the PLA, no entries were adjusted in their Cenvat credit account, stand accepted by me on the basis of averment made in the appeal memo. Revenue may verify the said entries. In a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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