2013 (8) TMI 914

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.....T.R. 438 (Tribunal)]. The Facts 2. M/s. Monnet Ispat & Energy Limited (the Assessee) manufactures sponge iron. In this process iron ore fines is also produced as a waste product. The assessee exports it to China from the Visakhapatnam port. 3. In order to export the iron ore fines, the assessee also uses the services of Goods Transport Agencies (GTAs). Under the Act, duty to deposit Service Tax so far as the GTAs are concerned, is upon the person using their service. 4. In order to augment export, the Central Government decided to exempt Service Tax on the service provided by GTAs on the goods that are being exported : * Initially, under Rule 5 of the Cenvat Credit Rules, 2004 (2004 Rules) as amended in the year 2006, ....

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....bjections of the assessee and confirmed the notice. 9. Aggrieved by the aforesaid order, the assessee filed an appeal before the Tribunal and also filed an application for exemption of pre-deposit. 10. The application for exemption was partly allowed on 25-6-2013 and the assessee was required to pay the principal Service Tax along with interest excluding the quantum of penalty. Hence, the present appeal by the assessee. The Decision 11. We have heard Counsel for the parties. 12. After considering the Supreme Court decisions, a Division Bench of Allahabad High Court in ITC Limited v. Commissioner (Appeals), Cus & C. Ex, Meerut-1 - 2005 (184) E.L.T. 347 (All.) held that : * The Court should consider 'undue hardship'....