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TMI Blog2012 (3) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... application for waiver of pre-deposit of duty of Rs.98,12,540/-, interest and penalty. 3. The demand of Rs.3,95,771/- is confirmed in respect of Cenvat credit of service tax paid by job work. The demand of duty is on the ground that as per Notification no. 08/2005-ST, the job worker is not required to pay service on the process undertaken by them. Therefore, as the job worker has wrongly paid th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t through courier services therefore, the courier service received is in or in relation to their final product. 7. The applicants also submitted that show-cause notice was issued on 29.04.2010 demanding duty for the period 1.1.2005 to 31.8.2009. The contention is that the applicants were filing regularly return showing taking of credit of service tax paid on courier services. The show-cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he samples and nothing to do with the manufacture of samples. Therefore, the credit was rightly denied. 9. We find that in respect of demand of Rs.94,16,769/- which is confirmed after denying service tax paid on courier services used for transportation of finished goods from the place of removal to buyer premises. We find that Hon'ble Punjab & Haryana High Court in the case of Gujarat Ambuja Ceme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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