9911796707
TMI Blog2024 (5) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... rendering services. Similarly as evidenced from letter issued by M/s. Ayoob Co., they also have not availed any Cenvat Credit and no deduction was claimed for cost of goods used in rendering the services. It is found that the claim of the appellant is that once the transporter had paid some amount of service tax, it can be adjusted towards the tax liability of the appellant. The issue was considered by the Tribunal in the matter NAVYUG ALLOYS PVT. LTD. VERSUS CCE C, VADODARA-II [ 2008 (8) TMI 100 - CESTAT AHEMDABAD ], where on similar facts and circumstances, the Tribunal held that once tax is already paid on the service, it is not open to the department to confirm the same against the appellant. The appeal is allowed. - MR. P.A. AUGUSTIA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 2005 for GTA services received from M/s. Devi Transports, however it was denied on the ground that the appellant failed to produce certificate from M/s. Devi Transports. However, learned counsel for the appellant drew our attention to Annexure A certificate and submits that inspite of producing the said certificate before the appellate authority, he has not considered the same. As regards the demand for the service provided by transporter M/s. Ayoob Co., the appellant had produced certificate from the transporter regarding payment of service tax by them. However it is denied on the ground that it is the responsibility of the appellant to pay service tax. Learned counsel further submits that such demand amounts to double taxation and is un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the services. 7. We find that the claim of the appellant is that once the transporter had paid some amount of service tax, it can be adjusted towards the tax liability of the appellant. The issue was considered by the Tribunal in the matter Navyug Alloys Pvt. Ltd. Vs. Commr. of C.Ex. Cus., Vadodara-II 2009 (13) S.T.R.421 (Tri.-Ahmd.), where on similar facts and circumstances, the Tribunal held that once tax is already paid on the service, it is not open to the department to confirm the same against the appellant. Similarly in the matter of M/s. Agniplast Pvt. Ltd., 2013 (32) S.T.R.628 (Tri. Ahmd.) where it is held that:- 8. On perusal of the records, I find that there is no dispute that the amount of Service Tax liability which is conteste ..... X X X X Extracts X X X X X X X X Extracts X X X X
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