2011 (1) TMI 506

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....r Respondent: Mr. D P Nagendra Kumar, Jt.CDR Per: P Karthikeyan: This application filed by M/s. Deccan Chromates Ltd., Punjagutta, Hyderabad (DCL) seeks waiver of pre-deposit of the following amounts:-     a. Service Tax - Rs.57,54,908/-     b. Interest.     c. Penalty - Rs.100/- per day till payment of tax.     d. Irreg....

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....ring the material period. It was argued before us by the ld. Counsel for the appellants that once the GTA had paid the tax, the recipient was not required to discharge the same liability. It is submitted that the above position has been settled by the decisions of the Tribunal in the case of Sakthimasala Pvt. Ltd. Vs. CCE, Salem [2009(015) STR 0314 (Tri. - Chennai)] and in the case of Navyug Alloy....

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....porter engaged, M/s. Nagakrishna Transport Company paid service tax of Rs.8,72,120/- similarly availing 75% abatement in terms of Notification No.32/04-ST dt. 31/12/2004. We find that the Commissioner has rejected the claim of the appellant that no further tax was due from DCL on the ground that the impugned instances of transportation did not qualify for the benefit of Notification No.32/04-ST. W....

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....,120/- out of this demand relates to service tax paid by the transporter and taken against bills/invoice issued by the transporter. Credit is denied on the ground that the same is taken not on the strength of the challans issued by the transporter. We note that the Commissioner has not examined if the documents do not correspond to those specified in Rule 9(1)(f) of the Cenvat Credit Rules, 2004 a....