2015 (10) TMI 1052

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....dvcote For the Respondent : Shri Govind Jha, Authorised Representative ORDER Per: H.K. Thakur This appeal has been filed by the appellant against OIA No. SRP/204/VAPI/2012-13 Dated 09.01.2013. 2. Shri Jagdish Surti, (Advocate) appearing on behalf of the appellant submitted that the issue involved is regarding taking of CENVAT credit under GTA Services for which initially duty was pa....

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....ity. 4. Heard both sides and perused the case records.  The issue involved is whether appellant can take credit of duty, paid on reverse charge basis under GTA Services initially from CENVAT credit.  On being pointed out by the audit the entire amount was paid in cash and appellant took re-credit of duty paid initially from Cenvat Credit Account.  Appellant relied upon the case l....

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....dustries Ltd (supra). 7. At the outset, it is to be recorded that there is no dispute as to the fact that appellant initially discharged the service tax liability on the goods transport agency by debit in cenvat credit, subsequently on being pointed out by the audit party paid the same in cash through PLA. 8. Based on this factual matrix, having discharged duty in cash, appellant herein had ....