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TMI Blog2015 (12) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... eputy Commissioner(AR) ORDER Per : B.S.V. MURTHY 1.1. The appellant is a company and a Central Excise assessee engaged in manufacture of Ordinary Portland Cement. The appellant has been availing Cenvat credit on the inputs, input services and capital goods used by it. After the introduction of service tax on GTA services, the appellant is also a deemed assessee for the purpose of discharging s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, on 25.12.2008, show cause notice in C No. IV/09/62/2008 Adjn, was issued alleging that the appellant was further liable to pay interest of Rs. 34,705/- on the said service tax besides becoming liable to penalty under section 77 of the Finance Act, 1994. The appellant was directed to show cause against the proposals in the notice. 1.5. The appellant replied to the notice on 5.2.2009 contending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this basis, the appellant prayed for dropping the proceeding. 1.6. The appellant submits that on 16.6.2009, the original authority passed the order, after recording that the appellant did not want personal hearing. By this order, the original authority ordered appropriation of the sums paid in cash towards GTA service tax liability, demanded interest of Rs. 34,705/- and also imposed penalty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority relied on Alstom Projects India Ltd v. CCE, 2008 (12) STR 23 (T-Chennai) which supported the view that a manufacturer was not entitled to be treated as 'deemed output service provider', ignoring the rest of the precedents relied on by the appellant. He did not enter any finding on why he could not follow OIA No. 18/2008 (V-1) ST, dated 13.6.2008 passed by his predecessor, in the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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