2014 (3) TMI 140

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....akesh Kumar: In this case, the appellant as recipient of GTA service had initially paid service tax amounting to Rs.9,61,775/- on the GTA receipt and service tax had been paid by utilizing the cenvat credit. However, subsequently, on the departments objection that the GTA service received cannot be treated as output service and hence, the service tax on it cannot be paid through cenvat credit,....

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....he order passed by Asstt. Commissioner was upheld vide order-in-appeal dated 14.8.2012, against which this appeal has been filed along with stay application. 2. Heard both sides. 3. Shri B.L. Narsimhan, ld. Counsel for the appellant pleaded that when the appellant paid the service tax once again in cash even though they had paid the same amount of service tax through cenvat credit account, t....

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....show cause notice dated 3.8.2009 issued for recovery of allegedly wrongly taken cenvat credit in March, 2006 is totally time barred. He, therefore, pleaded that the appellant have strong prima facie case in their favour and the requirement of pre-deposit of cenvat credit demand, interest and penalty may be waived for hearing of the appeal and recovery thereof may be stayed till the disposal of the....

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....ts from the department and hence, longer limitation period has been correctly invoked, as the fact of re-credit came to the notice of the Department only at the time of audit of their records by C & AG's Audit party, and that in view of this, the department has strong case on merits as well as on limitation and that in view of this, this is not a case for waiver from the requirement of pre-deposit....