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2011 (6) TMI 99 - AT - Service TaxWaiver of pre- deposit - GTA services availed - Demand of duty and penalty confirmed on the ground that no declaration stands made by the transporters on the consignment notes that they have not availed the benefit of input credit or capital goods credit - the issue is squarely covered by the precedent decision of the Tribunal in the case of Shah Alloys (2009 -TMI - 34742 - CESTAT AHMEDABAD) - Held that the appellant has been able to make out a good prima facie case in its favour so as to allow the stay petition unconditionally - The appeal does not stand decided by the Commissioner (Appeal) on merits - Accordingly, set-aside the impugned order and remand the matter to Commissioner (Appeal) for decision on merits without insisting on any pre-deposit.
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