Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (12) TMI 163 - CESTAT, NEW DELHICenvat Credit- Notification No. 35/04-ST, dated 3.12.2004- The assessee, a manufacturer of excisable goods, had during the relevant period availed Goods Transport Agency services and had taken Cenvat Credit of certain amount on the basis of goods receipts issued by the GTA. However, during that period as per the provisions of Notification No. 35/04-ST, dated 3.12.2004, the assessee as receiver of the GTA service were liable to pay service tax and GTA were neither liable to pay any service tax and GTA were neither liable to pay any service tax nor the assessee on the basis of GRs/ Invoices issued by them could take cenvat credit of any such service tax paid by the GTA. Thus the adjudicating authority confirm the demand with penalty. Held that-however the assessee’s appeal had already been disposed of by the Tribunal vide Final order No. 1243/09-SM, dated 29.9.2009 by which the impugned order had been set aside and the matter had been remanded to the original authority for de novo decision after considering the claim of assessee based on Chartered Accountant’s certificate that the credit though wrongly taken by it had not been utilized and that for this reason, it was not liable for penalty. In view of the Tribunal’s order dated 29.9.2009 setting aside the impugned order in appeal and remanding the matter to original adjudicating authority, the department’s appeal did not survive and was liable to be dismissed.
|