9911796707
TMI Blog2011 (1) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... tax was due from DCL on the ground that the impugned instances of transportation did not qualify for the benefit of Notification No.32/04-ST - Rule 9(1)(f) of the Cenvat Credit Rules, 2004 - cenvat credit disallowed and demanded also relates to credit taken on photocopies of duty paying documents as well as service tax paid on freight incurred for outward transportation - Decided in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able services under the category GTA during the period 1/1/2005 to 31/3/2006 and incurred liability to service tax to the tune of Rs.57,54,908/- as a recipient of the service. The common case of the parties is that either the appellant or the GTA has discharged the service tax liability after availing abatement in terms of Notification No.32/04-ST dt. 31/12/2004 on the taxable services availed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be charged for the same amount from any other person, to avoid double taxation. We therefore remand the demand of Rs.57,54,908/- to the Commissioner for taking a fresh decision. 4. The period of dispute is from 1/1/2005 to 31/3/2006. For the period 1/2005 to 3/2005, DCL paid service tax of Rs.2,15,454/- being 25% of the tax on freight paid. For the remaining period, the only transporter e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such certificate should be there on each consignment note. We note that this certificate was not produced before the adjudicating authority. We find merit in the claim of the assessee based on case laws. This aspect of the dispute needs a second look. 5. As regards the demand of Rs.9,83,378/- as irregular cenvat credit availed by the appellant, we find that the major portion of Rs.8,72,120/- out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the adjudicating authority as regards the photocopies of the duty paying documents. It is submitted that provided an opportunity, the appellants will be in a position to submit the original documents to justify the entitlement to cenvat credit of Rs.64,789/-. An amount of Rs.46,469/- is relatable to tax paid on outward freight. We note that this dispute is at present pending before the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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