2015 (12) TMI 674

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....or the Respondent : Shri S. Teli, Deputy Commissioner(AR) ORDER Per : B.S.V. MURTHY 1.1. The appellant is a company and a Central Excise assessee engaged in manufacture of Ordinary Portland Cement. The appellant has been availing Cenvat credit on the inputs, input services and capital goods used by it. After the introduction of service tax on GTA services, the appellant is also a deemed a....

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.... 1.4. The appellant states that subsequently, on 25.12.2008, show cause notice in C No. IV/09/62/2008 Adjn, was issued alleging that the appellant was further liable to pay interest of Rs. 34,705/- on the said service tax besides becoming liable to penalty under section 77 of the Finance Act, 1994. The appellant was directed to show cause against the proposals in the notice. 1.5. The appella....

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....r paying service tax on GTA services utilsied. On this basis, the appellant prayed for dropping the proceeding. 1.6. The appellant submits that on 16.6.2009, the original authority passed the order, after recording that the appellant did not want personal hearing. By this order, the original authority ordered appropriation of the sums paid in cash towards GTA service tax liability, demanded int....

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....nd of tax as well as interest. The lower appellate authority relied on Alstom Projects India Ltd v. CCE, 2008 (12) STR 23 (T-Chennai) which supported the view that a manufacturer was not entitled to be treated as 'deemed output service provider', ignoring the rest of the precedents relied on by the appellant. He did not enter any finding on why he could not follow OIA No. 18/2008 (V-1) ST,....