2013 (7) TMI 593

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..... tended period could not have been invoked since it cannot be said that there was intention to evade payment of duty when the transporter had paid the service tax and in any case as a recipient assessee was eligible for the benefit of CENVAT Credit also – court relied upon decisions of the Tribunal in Navyug Alloys Pvt. Ltd. vs. CCE, Vadodara-II: (2008 (8) TMI 100 - CESTAT AHEMDABAD) - Stay applic .....

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..... he appellant during the period from September 2006 to March 2007. 2. The learned counsel submits that there were several Tribunal decisions wherein a view has been taken that if the transporter had paid the service tax, on the same service, tax cannot be demanded from the recipient also. The following decisions were relied upon: (i) Navyug Alloys Pvt. Ltd. vs. CCE, Vadodara-II: 2009 (13) S.T.R .....

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