VINIT KUMAR MATHUR,J. - (1.) The present appeal has been preferred by the Revenue against the order dated 25-3-2015 passed by the Customs, Excise and Service Tax Appellate Tribunal [2015 (40) S.T.R. 618 (Tri.Del.)]
(2.) Briefly the facts giving rise to the present appeal are that during the period of March, 2005-06, the assessee utilised their CENVAT credit amount for the payment of output transportation service. As there was a circular dated 23-8-2007 which directs that on output transportation service, the service tax is required to pay in cash. Since the assessee had utilised the CENVAT credit amount for the payment of service tax. Therefore, the proceedings were initiated against the assessee to pay the service tax in cash. When the matter was pending before the Commissioner (Appeals), a direction was given to the assessee to make a pre-deposit of the entire amount of service tax in cash. The assessee in pursuance to the order passed by the Commissioner (Appeals) deposited the service tax in cash and simultaneously has suo motu credited the same amount of service tax which was paid through the CENVAT credit account. That a show cause notice was issued to deny the suo motu credit taken by the appellant. The proceedings were undertaken and ultimately it was held that the assessee cannot suo motu credit the amount in its account. The Tribunal ultimately held that in view of the Hon'ble Gujarat High Court and Karnataka High Court judgments, the assessee was entitled to suo moto credit the amount in its account as duty cannot be paid twice and it was just the correction/reversal of the entries which was done by the assessee and there was nothing wrong in the same. The Tribunal, therefore, held the action of the assessee to be valid.
(3.) Aggrieved of the order passed by the Tribunal, the Revenue has assailed the order dated 25-3-2015 vehemently submitting that in view of the circular dated 23-8-2007, the amount with respect to the service tax for payment of GTA can be paid by cash only and, therefore, the reversal of entries or the suo motu credit by the assessee was not permissible by law.;