2013 (4) TMI 459

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [Order (Oral)]. -  As per facts on record, the appellant is engaged in the manufacture of sugar and molasses falling under Chapter 78 of Central Excise Tariff Act. They are availing services of goods transport agency for receiving the inputs in the factory as also for clearing the final product from the factory. The appellant, as recipient of GTA services, are required to pay Service Tax. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....B)(iii) with effect from April, 2007 adjustment to the extent of only Rs. 50,000/- was permissible. Accordingly, he allowed the adjustment to the extent of Rs. 50,000/- for the said period and confirmed the demand of balance amount of Rs. 43,344/- and Rs. 59,266/- along with interest and imposition of penalties. The said order of original adjudicating authority was confirmed by Commissioner (Appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d Rule, which lays down that in a case other than specified under clause (ii), the excess amount paid by adjustment with monetary limit of Rs. 50,000/- for a relevant month or quarter, however, I find that Rule 6(3), under which relief stand granted to the appellant for the previous period, continues to remain on statute. The benefit of said provisions would be available to the appellant for adjus....