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K.K.S.K. Leather Processors Pvt. Ltd. Versus Commissioner of Central Excise & ST, Salem

2017 (8) TMI 314 - CESTAT CHENNAI

Abatement - GTA Services - abatement from the gross freight paid - Held that: - the entire resolution of the dispute will hinge on the documents that the appellant should have produced to prove their case but which, as per the impugned order, they di .....

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nd Shri Madhu Mohan Damodhar, Member (Technical) Shri T. Ramesh, Advocate For the Appellant Shri K.P. Muralidharan, AC (AR) For the Respondent ORDER Per Bench The facts in brief are that the appellant is paying service tax on GTA after availing abate .....

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lly availing abatement from the gross freight paid on their own. Hence, show cause notice dated 03-01-2008 was issued to the appellant proposing denial of ineligible abatement claimed by the appellant, demand differential service tax of ₹ 1,97, .....

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order confirming the proposed demand of service tax on the grounds that the condition for availing abatement in terms of the said notification was not fulfilled and hence the abatement claimed was not allowable. In appeal, Commissioner (Appeals) uphe .....

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mmunication dt. 2.3.2009 from the jurisdictional Range Officer has been referred to, stating that appellant had not produced wanted documents, hence for want of proper documents called for, the freight actually paid and availment of abatement and lik .....

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has been noted that appellants have produced xerox copies of declaration from transporters certifying that they have not availed cenvat credit on inputs/capital goods and that they are not availing Notification No.12/2003-ST dt.20.6.2003 has been ta .....

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another opportunity they would be able to produce the same before the adjudicating authority. He also contends that SCN had been issued to them on 3.1.2008, whereas the entire disputed tax liability has been paid by them on 06.12.2007 and on this gr .....

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tion of the dispute will hinge on the documents that the appellant should have produced to prove their case but which, as per the impugned order, they did not. In the circumstances, we are of the opinion that the matter requires to be remanded back t .....

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