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2015 (10) TMI 574 - CESTAT KOLKATA

2015 (10) TMI 574 - CESTAT KOLKATA - TMI - Waiver of pre-deposit - GTA service reverse charge - Appellant hires vehicles for transporting goods from the premises of consignors to that of the consignees and affirms the liability of service tax to be paid by the consignor or consignee of the goods in view of Section 68 of the Finance Act, 1994 read with Rule 2 (1) (d) (v) of Service Tax Rules, 1994 Held That:- Demand of CENVAT Credit rests on appreciation of evidences adduced by both sides P .....

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waiver of Service Tax of ₹ 3.29 Crores, ₹ 92.80 Lakhs CENVAT Credit and penalty of ₹ 3.29 Crores imposed under Section 78 and ₹ 5,000/- under Section 77 of the Finance Act,1994. 2. At the outset, the Ld. Advocate Sri S. Choraria for the applicant submits that during the relevant period from 2006-07 to 2009-10, the applicant hired vehicles for transporting goods from the premises of consignors to that of the consignees. The expenses incurred in transporting the goods, wer .....

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f CENVAT Credit, the Ld. Advocate submits that the demand has been confirmed on the ground that the input service providers viz. M/s. Sakkhi Trade Linc and M/s. Riddhi Siddhi Pvt. Ltd., their sub-contractors, who had provided the taxable service to them, were not in existence. He submits that various records placed before the Commissioner in support of the fact that these firms are in existence in the records of the Registrar of Companies and also with the Service Tax Department, were not consid .....

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