2014 (5) TMI 461

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....nmohan M. Khannur, Advocates, for the Respondent. JUDGMENT These appeals are preferred by the Revenue against the order passed in Appeal Nos. ST-335/2006 and ST-338/2006, dated 10-9-2007 [2008 (10) S.T.R. 21 (Tri.-Bang.)] wherein the Tribunal has rejected the appeal filed by the Revenue by holding that the matter is covered by the decision of the Supreme Court (sic) and since the Modvat credit h....

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..../- utilized towards payment of Service Tax on GRA services by the assessee for the period from Jan., 2005 to Sept., 2005, respectively, is irregular and confirmed the demand of Service Tax amount of Rs. 5,910/- & Rs. 3,920/- and Education Cess amount of Rs. 119/- & Rs. 2,523/- respectively under sub-section (2) of Section 73 of the Act and further confirmed the demand of interest at the appropriat....

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....use the credit for either paying duty on deemed goods transport output services or on manufactured goods and accordingly allowed the appeals. 3. Being aggrieved by the said order, these appeals are preferred by the Revenue contending that the assessee was not entitled to make use of Cenvat credit as rightly held by the Original Authority and the Appellate Authority was not justified in rever....

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.... services, such recipient of taxable services even if they discharge their Service Tax liability under Section 68(2) are not entitled to avail credit of the Service Tax paid on taxable services. However, there is no prohibition for utilizing the credit for the payment of Service Tax. Therefore the concurrent finding arrived at by the Appellate Authority and the Tribunal and in view of the principl....