2016 (7) TMI 1034

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....R for the respondent. ORDER Per B. Ravichandran: The appeal is against the order dated 30.10.2013 of Commissioner (Appeals), Jaipur. The appellants are engaged in the manufacture of man made blended yarn, etc. liable to central excise duty. They were availing cenvat credit on inputs, capital goods and input services. Proceedings were initiated against them to demand and recover service ta....

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....unt of penalty. On appeal, the Commissioner (Appeals) vide the impugned order upheld the original order. 2. Ld. Counsel for the appellant submitted that the Commissioner (Appeals) denied the credit on service tax paid on GTA and BAS only on the ground that the service tax was discharged by debit entry in the cenvat credit account. The period involved in the present case is prior to 1.3.2008 i.e....

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....asis for credit. 4. Heard both the sides and examined the appeal records. 5. The main point for decision is correctness of payment of service tax on reverse charge basis by the appellant and thereafter, the eligibility of such amount taken as credit by them. The admitted facts are that the appellants are liable to pay service tax on GTA and BAS on reverse charge basis. For paying such tax li....

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....of India Vs. Mohini Industries - 2015 (37)STR 979 (Chattisgarh), Hon'ble Madras High Court in the case of M/s. Cheran Spinners Ltd. - 2014 (33) STR 148 held that the service tax liability on GTA services can be discharged by cenvat debit. Similarly in respect of BAS, Hon'ble Punjab & Haryana High Court in the case of Nahari Fibres - Order No.STA.38 of 2010 decided on 24.08.2010 held that the servi....