2011 (9) TMI 675

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....pellant. Shri R.K. Gupta, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Demand of Service tax of Rs. 45,38,670/- stands confirmed against the appellant on the ground that during the period Jan. 2005 to Feb. 2008, they have discharged Service tax in respect of the GTA services received by them, by utilising the accrued Modvat credit whereas they were liable to ....

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....provider, the use of credit for payment of duty in respect of the services received cannot be held to be in accordance with law. 4. At this prima facie stage, we agree with the ld. SDR that the earlier decisions of the Tribunal involving the period prior to 19-4-2006 when an Explanation providing deemed legal fiction for considering the service receiver as service provider, was available. ....