2013 (4) TMI 672

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.... DR   JUDGEMENT Per. Archana Wadhwa:- After dispensing with the condition of pre-deposit of service tax as also of penalty, we proceed to decide the appeal itself in as much as we note that the issue is squarely covered by the precedent decision of the Tribunal. 2. After hearing both the sides that the appellant is receiving GTA services and discharging his service tax liabil....

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....oods Transport Agency (GTA) indicating that they have not availed the credit of duty paid either on the inputs or on the capital goods. The notices culminated into the impugned order passed by the original Adjudicating Authority and confirmed by Commissioner (Appeals). 4. After going through the impugned orders, it is seen that the sole ground for denial of the benefit of notification No. 32/20....

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....e not even registered with the service tax department, has availed any credit. Tribunal in the case of Arani Agro Oil Industries Ltd. vs. CC, Visakhapatnam reported in 2011 (22) S.T.R. 624 (Tri. Bang.) has observed that GTA service provider is not required to furnish evidence of non-availment of Cenvat scheme to qualify the benefit of Notification No. 32/2004-ST in as much as there is no such cond....