Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Pradip Kumar Das, J. 1. The relevant facts of the case, in brief, are that the assessee is engaged in the manufacture of excisable goods namely Motorcycles. and also registered with the service tax department for payment of service tax under the category of "Goods Transport Agency Service". The assessee was discharging service tax on GTA service from their cenvat credit account. A show cause notice dt. 23-11-07 was issued alleging that the assessee is the manufacturer of excisable goods and not providing any output service and therefore they are not eligible to use cenvat credit for discharging service tax on GTA service. The assessee is liable to discharge service tax on GTA service by cash. Hence, it was proposed to demand an amount of Rs.10,27,257/- along with interest and penalty for the period April 2006 to January 2007. The adjudicating authority confirmed the demand of service tax of Rs.10,27,257/- along with interest under Section 73 (1) of the Finance Act, 1994 and disallowed ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Per: Dr. Chittaranjan Satapathy, Heard both sides. This group of twelve appeals involve similar issues and hence these were listed together and heard together partly on 28.01.10 and the hearing was continued and concluded on 29.01.10. Out of these twelve appeals, six have been filed by the assessee appellants and six have been filed by the department. The impugned periods in respect of these appeals vary from case to case but broadly fall within the time-frame from April 2006 to September 2007. 2. The seven service tax assessees involved in this group of twelve appeals have exported various output services. They have taken credit of service tax paid on various services received by them claiming these to be input services used in the export of output services. Accordingly, they have claimed refund of such credit taken by them which has remained un-utilized as no service tax is payable on the export of output services and they have not been able to utilize such credit otherwise. A common...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
The brief facts of the case are that the respondents herein get wet grinders manufactured on job work basis from M/s.Blue Mountain Treads P.Ltd., Coimbatore and M/s.Precision Equipments, Coimbatore. The respondents procure various materials, components, parts, packing materials etc. from various places and the materials are directly supplied on account of the respondents to the premises of the job workers. The cost of the raw materials and freight for transportation thereof are paid by the respondents. However, the service tax due on the utilization of the service of transportation of goods by road in goods carriage was not paid by the respondents and they had also not obtained registration from the service tax authorities. On this basis, show-cause notice dt. 19.2.07 was issued and demand was confirmed by the adjudicating authority but set aside by the Commissioner (Appeals) on the ground that the respondents were not liable to pay service tax. The Commissioner (Appeals) also noted th...
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