2008 (5) TMI 41

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....at the appellants are registered under Service Tax under the category of "Storage and Warehousing" and "Maintenance and Repair Services." He is getting part of the activity of maintenance and repairs of empty containers done from his sub contractors who is also registered under service tax. The sub contractors after completing the assigned job pay service tax on the said activity and return the empty containers after undertaking the desired activity to the assessee. He thereafter completes the remaining part of the repair work thereon and finally pays the service tax on the amount charged by him from his customers. While discharging tax liability on his part, the assessee avails Cenvat Credit of service tax paid by the sub-contractor for pa....

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....old that there was no such agreement and accordingly no service tax was payable. Once the agreement is there, the liability to service tax cannot be disputed. Even otherwise if as per Revenue's own contention, the service tax was not liable to be paid by the supplier of the service, the availability of credit at the receiver's end cannot be questioned as long as payment of service tax is established. He refers to the decision of the Tribunal in Service Tax matter itself in the case of Commissioner Vs. Dil Ltd. as reported in 2008 (86) RLT 559 (CESTAT-Mum.)=2008 (9) STR 411 (Tri. Mumbai). He also refers to several other judgments on Excise wherein it has been consistently held that once the payment of duty is not denied, the availmen....