2013 (4) TMI 427

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....nbsp;                               For the Respondent: Shri, Amresh Jain, D.R. JUDGEMENT Per Sahab Singh: These are two appeals one filed by M/s Kanoria Chemicals & Industries Ltd. (hereinafter referred to as assessee) and 2nd by the Revenue ag....

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....a Show Cause Notice dated 18.10.2006 was issued to them which was adjudicated by the Commissioner vide impugned order in which Commissioner confirmed the tax amounting Rs. 50,01,852/- along with interest and imposed the penalty of Rs. 200/- per day for each day of default or at the rate of 2% of tax amount per month till payment subject to maximum of Rs. 50,01,852/- under section 76 of the Act. As....

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....68(2) of Finance Act, 1994 as a deemed service provider, is entitled to avail the CENVAT credit on inputs/input services/capital goods for payment of GTA service tax, even if he is not using such inputs/input services/capital goods for providing taxable services by virtue of deeming legal fiction Court held that by virtue of deeming legal fiction, assessee can discharge the service tax liability a....