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2011 (4) TMI 249 - CESTAT, AHMEDABADPre-deposit of service tax and penalty - The appellants, who are availing the services of Goods Transport Agencies (GTA) have been denied the abatement in terms of notification No. 32/2004-ST and 1/2006-ST, on the ground that they have not produced the requisite documentary evidence to show that the transporters have not availed the benefit of modvat credit - Appellants submits that such evidences could not be produced before the Commissioner (Appeals) inasmuch as they lost their file during the relevant period - He submits that the said evidences are available with them now and if the matter is remanded, the appellant would be in a position to satisfy the appellate authority in respect of the disputed issue - Thus, set-aside the impugned order and remand the matter to Commissioner (Appeals) for fresh adjudication - Hence, the appeal is dispose accordingly.
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