9911796707
TMI Blog2011 (9) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004-S.T. is available subject to the condition that no cenvat credit in respect of the inputs or capital goods used by the Goods Transport Agency has been availed by them - Held that: appellant would not be entitled for the benefit of exemption under Notification No. 32/2004-S.T. and hence, the duty demand has been correctly confirmed against them along with interest and as such, there is no infi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Transport Agency has not taken cenvat credit on inputs or capital goods used for providing GTA services and in this case, on the consignments notes issued, there was no certificate to this effect. It is on this basis that a show cause notice dated 10-9-2007 was issued to the appellant for demand of alleged short payment of service tax amounting to Rs. 51,766/- along with interest and also for im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25-8-2011 have requested for decision of their matter on merits. 2. Though this appeal was listed for hearing of stay application, after hearing the learned DR and going through the appeal papers, we are of the view that this appeal itself can be decided finally. Accordingly, the matter is taken up for final disposal after waiving the pre-deposit. 3. Shri K.K. Jaiswal, ld. SDR defended the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the ld. SDR and have gone through the memorandum of appeal filed by the appellant. 5. The benefit of Notification No. 32/2004-S.T. is available subject to the condition that no cenvat credit in respect of the inputs or capital goods used by the Goods Transport Agency has been availed by them. However, there is neither any certificate on the consignment notes issued by the GTA agency certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this cannot be said to be a case where the appellant have wilfully and intentionally short paid the service tax by wrongly availing the benefit of exemption under Notification No. 32/2004-S.T. In view of this, penalty under Section 78 is liable to be set aside. 6. In view of the above discussion, while the Commissioner (Appeals) s order confirming the service tax demand along with interest is up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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