2014 (1) TMI 1566

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..... he service tax. Ld. Commissioner (Appeals) has failed to appreciate the fact that the service has suffered service tax and any payment towards duty or service is entitled for input service credit/input credit. Therefore, the finding of the lower authorities that in the case of Goods Transport Agency Service, service tax is required to be paid by the service recipient is not tenable - Decided in fa .....

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..... t entitled for input service credit on Goods Transport Agency Service. Accordingly, show-cause notice was issued and adjudication took place confirming the demand, interest and penalty as proposed in the show-cause notice. On appeal before the Commissioner (Appeals), the appellant were directed to make pre-deposit which appellant failed to do so. Accordingly, appeal was dismissed for non-complianc .....

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..... en paid, and appellant has taken the credit of the service tax paid. It is immaterial who has paid the service tax. Ld. Commissioner (Appeals) has failed to appreciate the fact that the service has suffered service tax and any payment towards duty or service is entitled for input service credit/input credit. Therefore, the finding of the lower authorities that in the case of Goods Transport Agency .....

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