2008 (8) TMI 32

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....e for the Appellant Mr. Vijay Kumar,  Authhorized Representative (DR) for the Respondent ORDER [Order per M. Veeraiyan Member (Technical)] - We heard both sides on the stay petition for a while and thereafter felt that the appeal can be finally disposed of on a short point and accordingly, we waive pre-deposit of the dues and proceed to dispose of the appeal finally. 2. The releva....

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....d demand of Rs. 1,31,73,173/-  as service tax alongwith interest and imposed equal penalty under section 78 of the Finance Act. 3.1. Learned Advocate for the appellant submits that the exemption notification is subject to conditions which are required to be fulfilled not by the appellant personally but by third parties namely  GTAs.  He admitted that in these cases the required e....

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.... the adjudicating authority.  She also relies on the latest clarification issued in F. No. 137/154/2008-CX-4 dated 21.08.2008 modifying the circular dated 27.7.2005 and containing direction for deciding the past cases. 4. Learned DR submits that to avail the benefit of Notification No. 32/2004 the conditions stipulates thereunder require to be fulfilled; as the appellant are availing the b....

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....hat the GTA have availed cenvat credit on inputs and capital goods and therefore the recipients are not eligible to avail the benefit of Notification No. 32/2004.  In other words, only a doubt has been raised that the GTAs concerned might have availed credit on inputs and capital goods.  The said charges are denied vehemently by the appellant.  They have also produced evidence in th....