2014 (4) TMI 765

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....JUDGEMENT Per Archana Wadhwa: After hearing both sides, I find that the Service Tax of Rs.1,42,019/- stand confirmed against the appellant for the period 1.1.05 to 31.3.07 by raising a show cause notice on 20.2.08 on the ground that during the said period, they have received the GTA services for inward as well as outward transportation and have not discharged their service tax responsibility....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uthority was appealed against by the Revenue before Commissioner (Appeals), who rejected the same by extending the benefit of section 80 of the Finance Act, 1994. 3. Learned Consultant appearing for the appellant submits that inasmuch as both the authorities below have not imposed any penalty under section 78, the said fact leads to the inevitable conclusion that there was no suppression on the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s no documentary evidence produced by the appellant to that effect. As regards the limitation, he submits that such fact was not being disclosed by the assessee and as such, longer period of limitation is available to the Revenue. He accordingly prays for rejecting the appeal.  Without going into the disputed factual issue as to whether the service tax was being paid by the transporters or....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rned advocate submits that he is entitled to take the credit of the same. However, I find that appellants final product are assessable to duty under Section 4A of Central Excise Act, in which case, they will not be entitled to credit of service tax paid on outward transportation of the goods in terms of law declared by the Tribunal in the case of Ultratech Cement Final Order No. 1680/2012-SM(Br) d....