2015 (9) TMI 1089

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....rder Nos. A/40518-40520/2015<br>Service Tax<br>D N Panda, Member (J),J. For the Appellant : Mr S Viswanathan, Adv. For the Respondent : Mr R Subramaniyan, AC (AR) ORDER Per: D N Panda: The assessee&#39;s appeal is against disallowance of cenvat credit of Rs. 2,51,666/- covered by show cause notice No.217/2012 dt. 24.4.2012. This is on account of net work services availed by the appe....

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....functional having its integral connection to generate the output service is a tool for such output service. Therefore, appellant deserves relief on this count. Revenues both the appeals are trying to disallow the relief granted on account of network service availed by the appellant which is of the nature aforesaid. In view of the factual and legal position above, Revenues appeals on this count is ....

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....y the appellant but not by the transporter. Learned Commissioner (Appeals) verified that transport service provider was registered and has discharged tax liability of the said amount verifiable from the invoices. He has also noticed that service provider has discharged this amount of service tax. Accordingly, he held that there cannot be double taxation for which appellant-assessee should get the ....