TMI Blog2013 (12) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... . The goods are admittedly supplied by the supplier on FOR destination basis and it is supplier who is liable to pay service tax which according to the appellant stands paid by them - Following decision of CCE, Vapi v. Neral Paper Mills P. Ltd. [2008 (12) TMI 121 - CESTAT AHMEDABAD] - Stay granted unconditionally. - ST/346/2011 - Stay Order No. ST/792/2011(PB) - Dated:- 18-11-2011 - Ms. Archana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd other subsequent relevant notifications. The proceedings were initiated against the appellants by way of issuance of show cause notice alleging short payment of service tax which stands confirmed by the lower authorities and upheld by the Commissioner (Appeals). As regards inward transportation, the appellants have contended that the contract with the supplier is on FOR destination basis, and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As regards second issue, we find that the same stands covered by the precedent decisions of the Tribunal. One such reference can be made to the Tribunal s decision in the case of CCE, Vapi v. Neral Paper Mills P. Ltd. - 2009 (14) S.T.R. 374 (Tri.-Ahmd.). In view of the above, we find that the appellants have been able to make out prima facie case in its favour so as to allow the stay petition unco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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