2011 (9) TMI 852

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..... askar , Adv. For the Respondent: K S Ravishankar , Adv. JUDGMENT :- The Revenue has preferred these appeals challenging the order passed by the Tribunal holding that the service tax said deemed output service can definitely be paid by utWzing the Cenvat credit on input services. 2. The assessee is a Company incorporated in the manufacture and sale of ready made garments bearing the brand name .....

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..... he capacity of the service receiver. The Revenue proceeded against the assessee on the ground that Cenvat was wrongly used for paying Service Tax on 'Intellectual Property Service' purported service when he is not a service provider but the receiver of service. Therefore overruling the objections of the assessee the demand was confirmed. Aggrieved by the said order the assessee preferred an appeal .....

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..... able with him and therefore the Tribunal was justified in interfering with the order passed by the Commissioner. In that view of the matter, we do not see any merit in these appeals. As there is no liability to pay tax the question of imposing penalty would no arise. The connected CEA 90/2009 pertains to setting aside of the penalty by the Tribunal. There is no merit in the said appeal. The subst .....

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