9911796707
TMI Blog2014 (2) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... cipient of GTA Service is required to pay service tax on the GTA Service received by him, for 75% abatement he cannot take any Cenvat Credit in respect of inputs, capital goods or input services used by him for his final product or output service. - 75% exemption as well as cenvat credit of service tax so paid allowed. - Appeal No.22 of 2009 CU(DB) - Final Order No. 50319/2014 - Dated:- 22-1-2014 - Shri G. Raghuram and Shri Rakesh Kumar, JJ. For the Appellant : Dr. Devender Singh, Joint CDR For the Respondent : Ms. Rinky Arora, Advocate JUDGEMENT Per Rakesh Kumar: The respondent are manufacturers of glass and glassware chargeable to central excise duty. The period of dispute in this case is from March, 2006 to June ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of any inputs/capital goods has been availed by him and such requirement is not for the recipient of the service and that there is no allegation that the GTA service provider has not given the requisite declaration. In fact the plea of the respondent before the Commissioner (Appeals) was that the condition for abatement as prescribed in the notification no.32/2004-ST and successor exemption notification no.1/2006-ST stands fulfilled inasmuch as the transport challans issued by the transporter have declaration that the Cenvat credit was not taken by the transporter. Against this order of the Commissioner (Appeals), the present appeal has been filed by the Revenue. 2, Heard both the sides. 3. Shri Devendra Singh, ld. Joint CDR assailed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on no.32/2004-ST and its successor notification no.1/2006-ST, as on scrutiny of the records, it was found that they had been availing of Cenvat Credit paid in respect of input services. In this regard, para-4 of the show cause notice is reproduced below:- 4. Whereas on scrutiny of records of the party, it was found that they had been availing the Cenvat Credit of Service Tax paid on input services and also availing 75 per cent abatement, simultaneously in payment of service tax upto 30.06.2006, whereas, this facility was valid only upto 28.02.2006 and has been curtailed w.e.f. 01.03.2006 that this Notification shall not apply in cases where the Cenvat Credit of duty on inputs or capital goods or Cenvat Credit of Service Tax on in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
