9911796707
TMI Blog2011 (4) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... provided that the credit of duty paid on inputs or capital goods used in provided such taxable service has not been taken and the goods transport agency has not availed the benefit under Notification No.12/03 ST dated 20.06.2003 - appellant have produced copies of confirmation from their transporters about non availment of cenvat credit on inputs/ capital goods and also about non-availment of ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt was denied relief unlawfully. The extensive examination done by the ld. Commissioner (Appeals) by order dated 23.5.10 clearly shows the application of mind, when we read the last para of the order which is reproduced below:- "Another argument of the Appellant is about quantification of liability as the same has been worked out on the total amount instead of 25% of the gross amount as per exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mation from their transporters about non availment of cenvat credit on inputs/ capital goods and also about non-availment of benefit under Notification. Therefore, I agree with the contention that the liability to pay service is only on 25% of the gross amount of freight paid. Accordingly the short payment of services that works to Rs.34,798/- only as detailed below:-" (A) 01. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cenvat credit for allowing the benefit of Notification No.32/04 dated 3.12.04. Allowing appropriate relief, the Commissioner rightly worked out the liability that has arisen on the basis of evidence produced from the transporter. The said liability has been very neatly worked out for two different periods as appearing in last part of the last paragraph of the Appellate Order. When the exercise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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