TaxTMI 
TaxTMI 
TaxTMI 
2012 (7) TMI 135
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....urse of verification of appellant's records, it was found that appellants had received a portion of the amount paid to Maruti Udyog Limited by banking and financial institutions, as incentive for vehicle loans given to the customers who purchased Maruti vehicles. It was found that no service tax was paid on this amount during the period September 2004 to December 2005. It was also found that the a....
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.... been imposed. 2. Learned counsel on behalf of the appellant submitted that in this case, service tax was not at all payable. Even before the show cause notice was issued and when the correspondence that took place between the department and appellant, appellant had submitted that Maruti Udyog Limited had already paid the tax and they also produced certificate issued by Maruti Udyog Limited. He s....
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....(119) ELT A117 (SC) . He fairly admits that these decisions were not placed before the lower authorities. As regards cenvat credit, he submits that credit has been denied on the ground that appellant has not provided any output service but is engaged in trading activities and therefore, cenvat credit is not admissible. He drew my attention to the amendment to Cenvat Credit Rules, 2004 in the budge....
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....ority or the appellate authority, I consider that this is a fit case for remand at this stage itself. Accordingly, I waive the requirement of pre-deposit and proceed to decide the appeal itself. 4. A submission was made during the hearing that the fact of payment of service tax was incorporated in the ST3 returns filed by the appellant but it was fairly agreed that this claim was also not made be....