9911796707
TMI Blog2014 (8) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... Jaiswal, SDR, for the Respondent. ORDER After dispensing with the condition of pre-deposit of Service Tax of Rs. 2,05,215/- and penalty of Rs. 1,00,000/-, we proceed to decide the appeal itself inasmuch as the issue lies in a narrow compass. 2. The said demand stands confirmed against the appellant by denying the benefit of Notification No. 1/2006-S.T., dated 1-3-2006 which grants abateme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not registered with the Service Tax department and as such question of availing any Cenvat credit or benefit of exemption notification by the said transporters does not arise. In any case, submits the learned Advocate that they had produced such certificates before Commissioner (Appeals), after procuring the same from the transporters. The appellate authority has not taken the said certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als) who has ignored the same simply. We find that in view of the subsequent certificates produced by the appellants, the fact of non-availment of Cenvat credit and the benefit of notification stands established. As a consequence, the appellant becomes entitled for the benefit of Notification No. 1/2006-S.T. As such, demand of tax confirmed and penalty imposed upon them cannot be upheld. The same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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