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TMI Blog2013 (4) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... t Credit - Held that:- As decided in Commissioner of Central Excise Vs Nahar Industrial Enterprises Ltd. (2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT) a person who is not a actual service provider, but discharges the service tax liability on the Taxable Services, under Section 68(2) of Finance Act, 1994 as a deemed service provider, is entitled to avail the CENVAT credit on inputs/input servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hab Singh: These are two appeals one filed by M/s Kanoria Chemicals Industries Ltd. (hereinafter referred to as assessee) and 2nd by the Revenue against same Order in Original No. 32/2008 dated 31.3.2008 passed by the Commissioner of Central Excise Allahabad. 2. Brief facts of the case are that assessee is engaged in manufacture and sale of Chemicals and Chemical Products falling under chap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for each day of default or at the rate of 2% of tax amount per month till payment subject to maximum of Rs. 50,01,852/- under section 76 of the Act. Assessee challenged the order in present appeal. Revenue is in appeal for increasing the penalty under section 76 of the Act. 3. Heard both sides. 4. We find that assessee is receiving inward GTA services as well as outward GTA services and payi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable services by virtue of deeming legal fiction Court held that by virtue of deeming legal fiction, assessee can discharge the service tax liability availing Cenvat Credit taken on inputs/input services even if these were not used in providing taxable service. Same view was taken by Delhi High Court in case of Commissioner of Service Tax Vs Hero Honda Motors Ltd. reported in 2013 (29) STR 358 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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