2013 (4) TMI 329

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..... vailing Cenvat credit of the service tax paid by the service providers. As regards the service tax paid on the Export Sales Commission, we find that the Honble High Court of Gujarat is against the appellant as held in the case of Cadila Health Care. Since the first appellate authority has dismissed the appeal only for non compliance with the order of pre deposit and without recording any findi .....

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..... ount. 2. The above said amounts have been confirmed as ineligible Cenvat credit as the appellant has taken credit on the service tax paid on Customs House Agent Services, Terminal Handling Charges, Goods Transport Agency services and Export Sale Commission. 3. After hearing both sides for sometime on the stay petition, we find that the appeal itself could be disposed of at this juncture, as th .....

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..... te authority has dismissed the appeal only for non compliance with the order of pre deposit and without recording any findings on the merits of the case, we direct the appellant to deposit an amount of Rs. 34,000/- (Rupees thirty four thousand only) within a period of four weeks from today and report compliance on 03.4.2013, before the learned Commissioner (Appeals). The first appellate authority, .....

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