2014 (8) TMI 544

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....Jaiswal, SDR, for the Respondent. ORDER After dispensing with the condition of pre-deposit of Service Tax of Rs. 2,05,215/- and penalty of Rs. 1,00,000/-, we proceed to decide the appeal itself inasmuch as the issue lies in a narrow compass. 2. The said demand stands confirmed against the appellant by denying the benefit of Notification No. 1/2006-S.T., dated 1-3-2006 which grants abatemen....

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....are not registered with the Service Tax department and as such question of availing any Cenvat credit or benefit of exemption notification by the said transporters does not arise. In any case, submits the learned Advocate that they had produced such certificates before Commissioner (Appeals), after procuring the same from the transporters. The appellate authority has not taken the said certificate....