TMI Blog2014 (4) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to credit of service tax paid on outward transportation of the goods in terms of law declared by the Tribunal in the case of Ultratech Cement [2012 (12) TMI 941 - CESTAT NEW DELHI]. As it is not clear as to whether the said disputed services were inward or outward transportation, I direct the lower authorities to adjudge on the appellants liability to the credit of Service Tax so paid aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... responsibility as recipient of said services. 2. From the show cause notice issued to the appellant, I find that reference to the statement of Shri Pawan Pareek, General Manager makes it clear that the appellant was paying service tax to the transporter, who were depositing the same with the Revenue. Wherever the transporters were not paying Service Tax, the appellants had paid the same. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ression on their part, in which case the longer period of limitation would not be available. As such, he submits that major part of the demand, except amount of Rs.3000/- approx. would fall outside the limitation period. As regards the demand falling within the limitation period, he submits that he was entitled to avail the credit of the same and as such the entire situation is revenue neutral. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orters or not, I find that the admittedly the lower authorities have not imposed any penalty under Section 78 of the Finance Act by extending the benefit of section 80. Plethora of judgment are to the effect that such extension of section 80 benefit would be a reasonable ground for non-invokation of longer period of limitation. Reference can be made to the Tribunals decision in the case of Royal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -SM(Br) dated 21.12.2012. As it is not clear as to whether the said disputed services were inward or outward transportation, I direct the lower authorities to adjudge on the appellants liability to the credit of Service Tax so paid after verifying the above factual fact. If the appellants are entitled to the Cenvat credit of duty on inward transportation, demand to that extent can be neutralized. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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