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TMI Blog2012 (12) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant – Held that:- Freight and Service Tax paid by M/s. Reliance Industries is on behalf of the appellant and is reimbursable by the appellants. It is also not Revenue’s case that M/s. Reliance Industries has taken the Cenvat credit of the Service Tax so involved - confirmation of Service Tax against the appellant by denying them the credit is not sustainable – in favor of assessee - E/219/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As per Rule 3 of the Cenvat Rules, 2004, Cenvat credit of, inter alia, service tax leviable and paid on any input services can be taken. The rule does not distinguish as to who (i.e. the GTA, the consignor or the consignee himself) has paid the aforesaid tax. The only condition required to be satisfied is that the consignee must be a manufacturer of excisable goods or a provider of taxable serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the reasons taken by the adjudicating authority not to accept the above grounds raised by the appellants. 4. As is seen from the above, the appellate authority has simply endorsed the view taken by the adjudicating authority without any discussion on the above circular. The same reflects upon non-application of mind by Commissioner (Appeals) and his anxiety to reject the appeal, even though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposal. Learned Advocate has placed on record invoice showing the fact that freight and Service Tax paid by M/s. Reliance Industries is on behalf of the appellant and is reimbursable by the appellants. It is also not Revenue s case that M/s. Reliance Industries has taken the Cenvat credit of the Service Tax so involved. As such, in terms of Board s Circular clarifying the issue, I find that con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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