TaxTMI 
TaxTMI 
2018 (8) TMI 1168
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....ia Engineering Pvt.Ltd., who had provided the construction of factory services to the appellant. The said demand pertains to the period April 2007 to December 2009. In addition, penalty of identical amount stand imposed. 2. It is seen that M/s.Keil India Engineering Pvt.Ltd. was registered service provider at their Delhi address. However, in respect of services provided to the present appellant, the same were provided from Noida, which was not registered premises and as per the inquiries made by the Revenue, no Service tax stand deposited by them. In such a scenario, Revenue initiated proceedings against the present appellant for denial of the credit on the sole ground that the service provider has not deposited the same with the Revenue. ....
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....edit by the present appellant on the basis of the said invoices cannot be faulted upon. He submits that if the service provider has not deposited the Service Tax, the Revenue is within their rights and jurisdiction to recover the same from M/s. Keil India Engineering Pvt.Ltd. instead of denying the Cenvat credit of the same to the appellant. Ld.Advocate submits that it is not the case of the Revenue that M/s. Keil India Engineering Pvt.Ltd. is a fake and fictitious firm. For the above proposition he relied upon number of precedent decisions of the Tribunal. He has also drawn our attention to Circular No.441/7/99-CX dated 23.02.1999 laying down that where the Cenvat Credit stands availed by an assessee on the basis of the invoices issued by ....
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....der for further deposit in the exchequer kitty cannot be denied to him on account of the lapse of the service provider. The Revenue's remedy, in these types of cases lies at the end of service provider, for initiating proceedings against him, in respect of the short levy of service tax. 7. We further note that the said issue of non-payment of tax or duty by the person responsible for payment of such tax or duty and the consequent availment of Cenvat Credit, as reflected in the invoices, has been the subject matter of various decisions. The Hon'ble Supreme Court in the case of CCE, Jalandhar vs. Kay Kay Industries reported in 2013 (295) E.L.T. 177 (S.C.) has observed that the assessee cannot verify from the department whether the duty has a....