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TMI Blog2015 (10) TMI 1575X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. As regards the surrendering of licence by the Radhika Engineering, the service provider, I find that the service tax registration certificate was surrendered on 16.04.2007 for the services rendered on 2005-06 after service tax liability has been discharged. In my view if the service tax liability has not been discharged by the registered unit, Revenue will not accept surrendering the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt on an amount of service tax paid by the service provider on the construction services and manpower recruitment agency service. It is the case of the Revenue that the appellant has availed CENVAT credit for the year 2007-08 and 2008-09 on the invoices issued by Radhika Engineering; that the said Radhika Engineering has surrendered its licence on 16.04.2007 and hence the credit availed on the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is seen from the list of invoices as produced by the appellant at page No. 17 that the services availed from April 2005-06 and invoices are also raised during the same period. It is also undisputed that the appellant had produced the service tax returns filed by the service provider along with TR 6 challan indicating discharge of service tax liability on the invoices raised during 2005-06. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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