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TMI Blog2013 (8) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.R. 438 (Tribunal)]. The Facts 2. M/s. Monnet Ispat & Energy Limited (the Assessee) manufactures sponge iron. In this process iron ore fines is also produced as a waste product. The assessee exports it to China from the Visakhapatnam port. 3. In order to export the iron ore fines, the assessee also uses the services of Goods Transport Agencies (GTAs). Under the Act, duty to deposit Service Tax so far as the GTAs are concerned, is upon the person using their service. 4. In order to augment export, the Central Government decided to exempt Service Tax on the service provided by GTAs on the goods that are being exported : * Initially, under Rule 5 of the Cenvat Credit Rules, 2004 (2004 Rules) as amended in the year 2006, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objections of the assessee and confirmed the notice. 9. Aggrieved by the aforesaid order, the assessee filed an appeal before the Tribunal and also filed an application for exemption of pre-deposit. 10. The application for exemption was partly allowed on 25-6-2013 and the assessee was required to pay the principal Service Tax along with interest excluding the quantum of penalty. Hence, the present appeal by the assessee. The Decision 11. We have heard Counsel for the parties. 12. After considering the Supreme Court decisions, a Division Bench of Allahabad High Court in ITC Limited v. Commissioner (Appeals), Cus & C. Ex, Meerut-1 - 2005 (184) E.L.T. 347 (All.) held that : * The Court should consider 'undue hardship ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contravention was with an intent to evade the payment of Service Tax. 17. In the present case, the assessee had deposited the amount, then it would have been refunded back to it. In view of the same, prima facie, it cannot be said there was intention to evade tax and the assessee has a strong case on merit. 18. In view of above, it was a fit case where the Tribunal should have waived of the pre-deposit. However, considering the interest of Revenue, in case the assessee deposits the bank guarantee for the principal amount along with interest accrued up to the date of order passed by the adjudicating officer, within a month then the Tribunal may decide the appeal on merits in accordance with law without being influenced by any o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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