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TMI Blog2011 (1) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... , Jt.CDR Per: P Karthikeyan: This application filed by M/s. Deccan Chromates Ltd., Punjagutta, Hyderabad (DCL) seeks waiver of pre-deposit of the following amounts:- a. Service Tax - Rs.57,54,908/- b. Interest. c. Penalty - Rs.100/- per day till payment of tax. d. Irregular credit - Rs.9,83,378/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Counsel for the appellants that once the GTA had paid the tax, the recipient was not required to discharge the same liability. It is submitted that the above position has been settled by the decisions of the Tribunal in the case of Sakthimasala Pvt. Ltd. Vs. CCE, Salem [2009(015) STR 0314 (Tri. - Chennai)] and in the case of Navyug Alloys Pvt. Ltd. Vs. CCE&C, Vadodara-II. We find that the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax of Rs.8,72,120/- similarly availing 75% abatement in terms of Notification No.32/04-ST dt. 31/12/2004. We find that the Commissioner has rejected the claim of the appellant that no further tax was due from DCL on the ground that the impugned instances of transportation did not qualify for the benefit of Notification No.32/04-ST. We find that DCL has now furnished a certificate in terms of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsporter and taken against bills/invoice issued by the transporter. Credit is denied on the ground that the same is taken not on the strength of the challans issued by the transporter. We note that the Commissioner has not examined if the documents do not correspond to those specified in Rule 9(1)(f) of the Cenvat Credit Rules, 2004 as argued by the appellant. We also find that the Commissioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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