9911796707
TMI Blog2018 (5) TMI 1709X X X X Extracts X X X X X X X X Extracts X X X X ..... by the revenue authorities as nothing is on record to show that any Show Cause Notice is issued to transporters, if that be so, again demanding the service tax from the appellant assessee seems to be totally wrong proposition of law - demand of service tax on the appellant assessee is not sustainable. Cenvat Credit - service tax paid by the transporters - inward freight - Held that:- Adjudicating authority has correctly appreciated the law to hold that the assessee in this case is eligible to avail Cenvat Credit of the service tax so paid by the transporters. Appeal allowed - decided in favor of appellant. - E/1185/2012 & ST/1180/2012 - A/30536/2018, A/30543/2018 - Dated:- 20-2-2018 - Mr. M. V. Ravindran., Member (Judicial) and M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the transporters. Assessee appellant is in appeal against confirmation of such demands (Appeal No. E/1185/2012) and revenue is in appeal against dropping of the demands for the recovery of the Cenvat Credit availed (E/1180/2012). 6. After considering the submissions made by both sides and perusal of the records, we find that the issue is demand of service tax at applicable rate under reverse charge mechanism on the assessee herein, though it is undisputed that the transporters who provided the services of transportation of inputs (inward freight) had discharged service tax liability as applicable to them, after availing benefit of exemption notification. It is also undisputed that appellant assessee had paid the entire amount of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms, Visakhapatnam-II by order-in-original No. 21/2017 (MRR) dated 31.10.2007 had confirmed the demands of the same amount form M/s RTCL as being collected by them and not deposited with the Govt of India, and it is also recorded that RTCL has paid back the amounts with interest as per the statement enclosed to the order-in-original dated 31.10.2007. The adjudicating authority has in Paragraph No 16 recorded (in this case) that the factual report was called for from the jurisdictional divisional authorities and it did state that M/s RTCL had received an amount of ₹ 32,87,010/- from the appellant and did not deposit the same with the Govt of India and also other amount of service tax from various other service recipients. If that be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailing applicable exemption. When this factual matrix is not contested by lower authorities, input services on inward freight, is an eligible Cenvat Credit and availment of Cenvat Credit by the assessee of such an amount is correct. We find that adjudicating authority has correctly appreciated the law to hold that the assessee in this case is eligible to avail Cenvat Credit of the service tax so paid by the transporters. We don t find any reason to interfere in the impugned order to the extent challenged by the revenue in their appeal. 8. In view of the foregoing, the assessee s appeal is allowed and revenue s appeal is rejected. (Operative part of this order was pronounced in court on conclusion of hearing) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
