2008 (11) TMI 107

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.... Shri J.C. Patel, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - A short issue involved in this appeal. The appellant took service tax credit of Rs. 5,16,431/- paid by their sub-contractors, who were involved in installation and commissioning services, after 1-7-2003. The ground taken by the Revenue for rejection is clari....

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....fact that whether such inputs were liable to duty or not. He cites the following decisions in support of his contention:- (a) 2001 (132) E.L.T. 405 (Tri.-Mum.) in MDS Switchgear Ltd. v. CCE & Cus., Aurangabad. (b) 2004 (176) E.L.T. 363 (Tri.-Bang.) in CCE, Hyderabad v. Tube Investments of India Ltd. (c) 2006 (206) E.L.T. 533 (Tri.-Bang.) in IOC Ltd. v. CCE, Guntur. He submits that by a....

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....that the liability is on the prime contractor and sub contractors were working under them and there seems to be a deliberate attempt on the part of appellant to make the sub-contractor to pay service tax and take credit of the same. 3. We considered the submissions. We feel that the judgments of the Tribunal stated by the appellant above clearly cover the issue even though they do not relate to....