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2009 (8) TMI 392 - CESTAT, BANGALORETransport of goods- Cenvat Credit-output service-Notification No. 32/2004-ST dated 3.12.2004- Assessee, a recipient of goods transport service paid service tax by availing abatement of 75 percent of freight paid by it in terms of Notification No. 32/2004-ST, dated 3.12.2004. Revenue denied said benefits and demanded service tax short paid. In the light of the judgment of Andhra Pradesh Paper Mills Ltd. v. 2007 -TMI - 1909 - CESTAT, BANGALORE held that- the assessee was eligible for the amatement. - Assessee paid service tax on freight charges incurred on transportation of goods by utilizing Cenvat credit. Revenue denied the said credit and demanded service tax on ground that services of transportation of goods by road in goods carriage constitute input service for manufacture of excisable goods and assessee was not eligible to utilize accumulated cenvat credit for payment of service tax on freight and same had to be discharged by way of cash payment through TR-6. in the light of the decision of Andhra Pradesh Paper Mills Ltd. v. 2007 -TMI - 1909 - CESTAT, BANGALORE, held that- issue is settled in favour of assesse, thus the appeal filed by revenue are rejected.
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