2014 (12) TMI 587

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..... Respondent. ORDER After hearing both sides duly represented by Shri Kamaljeet Singh, learned advocate appearing for the appellant and Shri R.K. Mishra, learned DR appearing for the Revenue, I find that Modvat credit of Rs. 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 tha .....

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..... e appellants premises. As such, the Revenue's allegation that M/s. Rohit India Ltd. only 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 whe .....

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..... statement. 5. In any case and in any view of the matter, 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, t .....

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