9911796707
TMI Blog2014 (4) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent Company engaged in the manufacture of soap and detergent powder which are located at Alwar (Rajasthan), Bhogonipur(Kanpur), Rania (Kanpur), Sahibabad (UP), Dhar (Pithampur), Chowbeypur (Kanpur), Sagar (M.P.) etc. All these units including the Respondent Company are using Ghari Brand on the soap and detergent powder manufactured by them. The Ghari Brand being used by the Respondent Company belongs to M/s. Ghari Industries Pvt. Ltd., Kanpur, who charge royalty from the Respondent Company for using their brand name. M/s. Ghari Industries Pvt. Ltd. have paid service tax on the royalty received from the Respondent Company for using their brand name and in this regard, they have issued invoices to the Respondent Company at the address ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis that Jurisdictional Assistant Commissioner vide order-in-original dt. 22.04.08 confirmed Cenvat Credit demand of Rs. 2,25,470/- against the Respondent Unit along with interest thereon and imposed penalty of equal amount on them under section 15 of the Cenvat Credit Rules, 2004. 1.3 On appeal being filed to the Commissioner (Appeals) against this order, the Commissioner (Appeals) vide order-in-appeal dt.15.07.08 set aside the Assistant Commissioners Order against which this appeal has been filed by the Revenue. 2. Heard both the sides. 3. Sh. Amresh Jain, learned DR, assailed the impugned order by reiterating the findings of the Commissioner. He pleaded that when service tax has been wrongly paid by M/s. Ghari Industries Pvt. Ltd. on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tries have paid service tax on that amount and have reflected the same in the invoices issued by them. The dispute is over the mode of payment of service tax by M/s. Ghari Industries Pvt. Ltd. whether through Cenvat Credit of GTA service or through PLA. In our view so long as the service tax payment by the service provider has not changed and no part of the service tax paid by him has been refunded to him, the Cenvat Credit on the basis of the invoices issued by the service provider cannot be denied to the service recipient. Even if there is dispute over the mode of payment of service tax by the service provider alleging that the service tax has been paid by wrong utilization of Cenvat Credit, this is not the ground on which the Cenvat Cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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