9911796707
TMI Blog2008 (9) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability confirmed utilizing the service tax credit treating the payments towards tax on freight for inward transportation as output service - In view of the conflicting decisions taken in the final orders of the Tribunal, the position as to whether the appellants had correctly utilized the tax credit, remains unsettled- stay is granted - S/137/2008/MAS - 836/2008 - Dated:- 19-9-2008 - Shri P. Karthikeyan, Member (T) Shri M.N. Bharati, Advocate, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order]. - Heard both sides. 2. This is an application filed by M/s. Sakthi Sugars Limited for waiver of predeposit and stay of recovery of service tax of Rs. 6,83,417/- demanded from them, applicable interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged on an individual consignment transported in a goods carriage does not exceed rupees seven hundred fifty. Explanation. - For the purposes of this notification, "an individual consignment" means all goods transported by a goods transport agency by road in a goods carriage for a consignee. 2. This notification shall come into force on the first day of January, 2005." The Notification apparently covers the individual consignment where the gross amount charged is Rs. 750/- or below and multiple consignments where the gross value does not exceed Rs. 1500/- and transported in a goods carrier. In the appellant's case, all the consignments had been transported in the same truck (goods carriage) and sent to the appellants. In the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T.R. 23 (Tri.)] in Alstom Projects India Ltd. v. CCE, Coimbatore . In the above final order the Tribunal held the view that the assessee therein was not eligible to utilize service tax credit for payment of service tax of GTA on inward freight which was not an out service. In view of the conflicting decisions taken in the final orders of the Tribunal, the position as to whether the appellants had correctly utilized the tax credit to discharge the impugned tax, in the circumstances, remains unsettled. As the appellants had discharged the tax due, the predeposit required to be made to hear this appeal is waived. There shall also be stay of recovery of the dues as per the impugned order till the final disposal of the appeal. (Dict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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