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The Commissioner of Central Excise Versus Maruthamalai Murugan Industries Pvt. Ltd.

2015 (7) TMI 511 - MADRAS HIGH COURT

Goods Transport Agency - Service Tax on GTA under reverse charge - payment of service tax through cenvat credit - assessee was engaged in manufacture of yarn of different kinds - Whether Circular is binding - Board's circular No.345/4/2005 TRU dated .....

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C.M.A. No. 2369 of 2010 - Dated:- 18-6-2015 - R. Sudhakar And K. B. K. Vasuki,JJ. For the Appellant : Mr. Vikram Ramakrishnan For the Respondents : No Appearance JUDGMENT (Delivered By R. Sudhakar, J.) Aggrieved by the order of the Tribunal in allowi .....

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circumstances of the case, the Tribunal is right in not considering the Board's circular No.345/4/2005 TRU dated 3.10.2005 which is binding on the Department? b) Whether the Tribunal is right in holding that the respondent did not provide any ta .....

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ld have been covered under the definition of "input service" under Rule 2 (f) of Cenvat Credit Rules? By virtue of the explanation it shall be deemed to be "output service" even after deletion of the explanation given in Rule 2(p) .....

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.3.06, the respondent had paid service tax on GTA services through their cenvat credit account. It is the case of the respondent/assessee that for the materials/inputs received goods carriers, they pay the freight charges. For the said inputs receive .....

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ever, after due process of law, the adjudicating authority held against the assessee confirming the demand along with interest inasmuch as the assessees have not discharged the duty liability as envisaged under the Act and the Rules. However, on appe .....

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resent appeal. 4. Heard the learned standing counsel appearing for appellant/Department. Inspite of service of notice, there is no representation on behalf of the assessee/respondent. This Court perused the materials available on record. 5. When the .....

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