2011 (8) TMI 209

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....urthy;   An amount of Rs. 51,826/- taken as credit of service tax paid on the basis of TR-6 Challans paid by the assessee as receiver of service, has been denied and the assessee has been asked to pay the same with interest. Penalty equal to the service tax demanded has been imposed under Section 78 of Finance Act, 1994.   2. Even though, what was under consideration is only the st....

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....eiver of service, prior to 15.06.2005. However, on appeal filed by the appellants, learned Commissioner took a view that credit can be taken on the basis of TR-6 Challans. However, she upheld the order in original on the ground that credit of service tax paid on outward transportation is not admissible. I find myself in agreement with the learned Counsel when he submits that the show cause notice ....

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....n upholding the order in original on the ground which was not even raised in the show cause notice, is not correct. On this ground itself, appeal is required to be allowed.   5. Nevertheless, I take note of the submission made by the learned counsel that amount of total service tax availed is only Rs. 3,855/- relatable to outward transportation and the balance amount related to cenvat cred....