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TMI Blog2009 (1) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... /TR-6 challan of Star Professional Service - E/1650/2007-SM (BR) - 97/2009-SM (BR) - Dated:- 20-1-2009 - Shri Rakesh Kumar, Member (Technical) (Final Order No. 97/2009-SM (BR) dt. 20.1.2009 certified on 9.2.2009 in Appeal No. E/1650/2007-SM (BR)) Shri Ravi Raghvan, Adv. for Appeallant. Shri Sansar Chand, DR for Respondent. Per Rakesh Kumar: This is an appeal against the Order-in-Appeal No.90/CE/CHD/07 dt.12.4.07 by which Commissioner (Appeals) upheld the Asstt. Commissioner's order confirming service tax demand of Rs.1,03,995/- alongwith interest and penalty of equal amount under Rule 15 of the Cenvat Credit Rules. 2. The facts of this case, in brief are as under: 2.1 The Appellants are manufacturer of automobi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of taking Cenvat credit on the basis of invoice of the Star Professional Services, M/s. Star Professional Services had neither service tax registration nor they had paid the tax. The Asstt. Commissioner's order was upheld by the Commissioner (Appeals) vide impugned order-in-appeal. 3. Heard both the sides. Shri Ravi Raghvan, Advocate, Ld. Counsel on behalf of the Appellant made the following submissions" (1) The Appellant had received cleaning services from M/s. Star Professional Services and M/s. Star Security Employment vide letter dt. 20.7.05 addressed to the Asstt. Commissioner had informed that they are providing cleaning services through their sister concern M/s. Star Professional Services and that they would be payin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce provider only if the service tax has been paid in respect of that invoice. In this case, at the time of taking credit, the service tax had not been paid. (2) Prior to taking Cenvat credit on the basis of the invoice of Star Professional Services, the Appellants have not taken any reasonable steps to ensure that the service tax had been paid under those invoices or whether the service tax provider had service tax registration. From the documents, it is clear that service tax had been paid by M/s Star Security Employment while the invoices had been issued by the Star Professional Services. This showed that the Appellant knew very well that M/s Star Professional Services who had issued invoice had not paid the service tax. (3) Obtaini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd premises and that they would like to pay the service tax under the firm Star Security Employment to save additional work load. This shows that service was being provided by M/s. Star Security Employment through M/s. Star Professional Services and M/s. Star Security Employment had discharged the service tax liability under TR.6 Challan. There is no dispute about the fact that M/s. Star Security and Employment, at that time, had service tax registration and discharged the service tax liability. TR.6 challan, during the period of dispute was a valid document on the basis of which Cenvat credit could be taken. In view of this, I am of the view that the credit has been rightly taken on the basis of TR.6 challans which are in the name of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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