2019 (12) TMI 524

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.... Respondent(s) ORDER The present appeal has been filed by the assessee, M/s. Jain Udyog, against demand of service tax of Rs. 21,44,115/-alongwith interest and penalty for the period 2011-12 to 2015-16 vide adjudication order dated 27.04.2018 which has been upheld by the Ld. Commissioner (Appeals), Guwahati vide Order-in-Appeal dated 07.12.2018. 2. Briefly stated, the facts of the case ar....

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....demanded alongwith interest, which is duly recorded in the adjudication order. 3. Sri Shyamal Dey, Advocate, appeared for the assessee and Sri H. S. Abedin, A.R. appeared for the Respondent. 4. The Ld. Advocate appearing for the assessee submitted that the Tribunal in the case of CCE, Tirupathi vs. Shariff Motors 2010 (18) STR 64 (Tri-Bang) has held that service tax paid on the transportatio....

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.... input service attributable to the trading activities. He further submitted that in any case, the credit availed pertaining to the portion charged by Maruti for transportation service will also be considered for use in trading activities and therefore, the appellant cannot claim the credit of the said amount. He accordingly prayed that the demand be upheld and the appeal filed by the assessee be r....

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....ading activity has been deemed to be exempted service and therefore, the said decision has no application in the present case. I, therefore, hold that the appellant is not entitled to credit pertaining to trading activities. 8. I find that the appellant has deposited the service tax amount with interest which is duly recorded in the adjudication order. In so far as imposition of penalty is conc....