9911796707
TMI Blog2017 (9) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... tries Ltd. [2012 (5) TMI 513 - CESTAT, NEW DELHI], where it was held that Cenvat credit can be utilised towards payment of Service Tax in respect of services received from Goods Transport Agency inasmuch as by a deemed fiction of law service recipient is held to be output service provider - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 442/2012 - Order No. F/O 77021/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f PLA (in cash) and not by adjusting CENVAT Credit. Being aggrieved, the appellant has filed the present appeal. 3. With this background, we heard Shri S. Bagaria, Counsel for the appellant and Shri A.Roy, Counsel for the department. 4. After hearing both the sides and on perusal of the case records, we find that the identical issue has come up in the case of Commr. of Central Excise, Indore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the present case. He also draws our attention to a Single Member decision of the Tribunal in the case of Uni Deritend Ltd. [2012 (25) S.T.R. 475 (Tri.-Mum.)] wherein after taking note of the Nahar Industrial Enterprises decision it was held that the benefit of law as declared in the above decision cannot be extended to the assessee for the period beyond 18-4-2006. As such, he prays for allowing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of by the Tribunal in the case of Shree Rajasthan Syntex Ltd. v. CCE, Jaipur [2011 (24) S.T.R. 670 (Tri.-Del.)] and were found favour with. He also draws our attention to another decision of the Tribunal in the case of Dhillon Kool Drinks Beverages Ltd. [2011-TIOL-307-CESTAT-Del = 2011 (263) E.L.T. 241 (Tri.-Del.)]. He submits that Single Member decision of the Tribunal in Uni Deritend Ltd. re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Member Bench decision without taking note of the earlier Division Bench judgment. In view of the above, we find no merits in the Revenue s appeals and reject the same. By following our earlier order, we set aside the impugned order. 4. In the result, the impugned order is set aside and the appeal is allowed. ( Dictated and Pronounced in the open Court ) - - TaxTMI - TMITax - Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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