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TMI Blog2013 (10) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals). - if the appellant are to be treated as a provider of cargo handling service, they are eligible for cenvat credit. However, it is not clear whether goods transport service was on which freight was paid was used for providing cargo handling service. On this issue also, there is no factual submissions before the lower authorities. Thus the facts relevant for deciding tax liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax was demanded after giving small scale exemption for cargo handling and there is a demand of tax of Rs.85,238/- confirmed in adjudication order for both these services together, along with interest and penalty, which order stands upheld by the order of Commissioner (Appeals). 2. Aggrieved by the order of Commissioner (Appeals), the applicants have filed appeal along with stay petition for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he services of GTA, then they should be eligible for Cenvat credit on the GTA service and differential tax amount will be around Rs.10,000/- only. 4. Ld. AR for Revenue submits that they have never argued before lower authorities that they were issuing consignment notes and they were acting as GTA. The Managing Director of the appellant in his statement stated that they were providing both Cargo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit. However, it is not clear whether goods transport service was on which freight was paid was used for providing cargo handling service. On this issue also, there is no factual submissions before the lower authorities. Thus the facts relevant for deciding tax liability are not very clear. Since the applicant has not been able to put forth their facts and contentions before lower authorities i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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