2008 (4) TMI 76

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..... service provider and recipient of services - If the original service provider, namely, the Goods Transport Agency paid the service tax, then undisputedly the appellant is eligible for taking the credit – stay granted - ST/705/2007 - ST/125/2008-(PB), - Dated:- 4-4-2008 - Justice S. N. Jha, President and Shri M. Veeraiyan, Member (T) Shri Ravi Raghavan, Advocate, for the Appellant. Sh .....

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..... putedly the appellant is eligible for taking the credit. The objection by the Department is on the ground that the appellant should be treated as service provider only for the limited purpose of paying the service tax. This puts the appellant (who, in the normal course, is not expected to pay the service tax on the Goods Transport Agency) at a disadvantageous position than in a case where the Good .....

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