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2015 (4) TMI 364 - CESTAT CHENNAIDemand of service tax - GTA outward transport service - Reverse Charge mechanism - clandestine removal of excess quantity of finished goods - Held that:- for the very same period and, for the same goods, the audit has raised objection on the presumption that they could have not discharged the GTA service tax on the excess quantity of goods cleared without payment of duty on the finished goods. It is surprising to see that the DGCEI had investigated the case and issued the show cause notice and demanded duty and the same has been settled by the Order of the Hon'ble Settlement Commission. The present show cause notice has been issued on the same goods covered under the above show cause notice on the presumption that the appellants have not discharged the service tax. No documents, or any work sheet on how the service tax amount on GTA outward transportation has been arrived was submitted by the Department nor it was brought in the show cause notice or in the impugned order. - demand of service tax on GTA outward on the alleged clandestinely removed goods is not sustainable and devoid of merits. The impugned order is liable to be set aside on merits - Decided in favour of assessee.
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