TMI Blog2014 (4) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... nal products from the place of removal to clearances of final products, upto the place of removal. The appellant has taken a stand before the lower authorities that their sales were on FOR basis but we find that they have been able to produce purchase order in respect of one buyer i.e. M/s.Mitsun Steels Pvt.Ltd. showing delivery on FOR basis. In the case of Bharat Trading Co., there is a certifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, after dismissing stay petition in default. Thereafter they moved modification application, which was also dismissed for non-prosecution by subsequent order dated 09.10.2012. Thereafter restoration application stands filed by them on 27.12.2012. The prayer in the restoration application is that inasmuch as stay petition as also subsequent modification application were dismissed for non-prosecuti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant by denying them the benefit of transportation charges claimed by them from their customers for supplying their final products. The contention of the lower authorities is that service tax credit in respect of such GTA service is not available as sales were not on FOR basis during period involved from 2008-09 to 2009-10 upto August, 2009. 5. We find that definition of input service was amended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.1 lakh (Rupees one lakh) within a period of six weeks from today subject to pre-deposit of balance amount of duty and entire amount of penalty shall stand waived and its recovery stayed during pendency of the appeal. 6. The matter to come up for ascertaining compliance on 07.03.2013. 7. ROA application as also stay petition get disposed in the above manner. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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