9911796707
TMI Blog2014 (12) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... dealership - Held that:- Revenue having granted registration to M/s. Rohit Ispat and the appellant having satisfied themselves about the registration, procured the goods from the said registered dealers. The act of transportation of the goods stand established from the payment of service tax by the appellant on the GTA services so received by them. As such, the provisions of Cenvat Credit Rules s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned advocate appearing for the appellant and Shri R.K. Mishra, learned DR appearing for the Revenue, I find that Modvat credit of ₹ 2,95,165/- availed by the appellant on the strength of invoices issued by registered dealer M/s. Rohit Ispat (India), Mandi Gobindgarh, stands denied to them on the ground that on verification, the premises registered in the name of said registered dealer w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly deal in paper transaction, cannot be upheld. 3. Being aggrieved with the said order, Revenue filed an appeal before Commissioner (Appeals). He allowed the same by setting aside the impugned order of the adjudicating authority. He has merely observed that onus gets shifted to the assessee to show that when the dealer was not operating from the registered premises how they have received the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation to M/s. Rohit Ispat and the appellant having satisfied themselves about the registration, procured the goods from the said registered dealers. The act of transportation of the goods stand established from the payment of service tax by the appellant on the GTA services so received by them. As such, the provisions of Cenvat Credit Rules stand satisfied. Revenue has also not established any alt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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