2011 (2) TMI 1471

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....ted 31.08.2010. 2. Heard the learned SDR. None appears for the respondent. 3.1 The respondent is a manufacturer of MS Ingots, MS Rods and Bars. They have availed GTA services during the period 01.01.2005 to 15.06.2005 and paid service tax using TR-6 challans, and thereafter based on the TR-6 challans the respondents took credit of the service tax paid by them as recipient of the service tax. 3.....

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....same have not reached finality. 5. I have carefully considered the submissions and perused the records. In the case of Commissioner of Central Excise, Jallandhar vs Ambika Overseas reported in 2010 (20) S.T.R.514 (Tri.-Del.), the Tribunal has held that when the recipients are required to pay service tax as a deemed service provider, the document used by the service recipient for paying service ta....