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CCE & ST, Salem Versus M/s. Veejay Lakshmi Textile Ltd.

2017 (9) TMI 890 - CESTAT CHENNAI

Transport of Goods by Road (GTA) Service - abatement - N/N. 32/2004-ST dated 03.12.2004 - whether appellants are eligible to utilize Cenvat credit to pay the service tax under GTA services? - Held that: - There is no provision in the Cenvat Credit Rules which prohibit the utilization of Cenvat credit to discharge service tax liability under GTA services. Therefore we find the Commissioner (Appeals) has rightly held this issue in favour of the appellants. - The appellant is eligible to pay s .....

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erential service tax and imposition of penalty does not arise. - Appeal dismissed - decided against Revenue. - ST/38, 39, 77 and 78 /2009 - Final Order No. 41923-41926/2017 - Dated:- 28-8-2017 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri R. Subramaniyam, AC (AR) for the appellants Shri J. Shankarraman, Advocate for the respondent ORDER Per Bench The brief facts of the case are that the respondent/assessee are engaged in the manufacture of exc .....

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y under reverse charge mechanism. SCN was issued raising above allegations and proposing demand, interest and for imposing penalties. After adjudication, original authority confirmed the demand along with interest and imposed penalty. On appeal, the Commissioner (Appeals) set aside the demand raised on account of wrongful utilisation of Cenvat credit, but however upheld the denial of exemption under Notification No. 32/2004-ST. Aggrieved by the denial of abatement assessee has filed appeal No. S .....

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ent-assessee submitted that appellants had claimed abatement as per the Notification No. 32/2004-ST. Since the transporters were individual transporters they had not registered with the service tax department. Once they are not registered with the service tax department, the question of availing Cenvat credit on inputs or capital goods or input services does not arise. The benefit under Notification No. 12/2003-ST dated 20.06.2003 cannot be therefore denied. That the issue has already been settl .....

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ightly held this issue in favour of the appellants. The appeal filed by the department is devoid of merits hence requires to be dismissed, which we hereby do. The second issue is settled by the decision the case of SNI industries and the relevant portion of the said decision is reproduced as under:- 6. Heard both sides. We have carefully considered the submissions and also perused the records. The short issue in these appeals is denial of abatement of 75% availed under Notification 32/2004-S.T., .....

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Notification 32/2004 which is reproduced as under :- Service tax payable on 25% of the gross amount charged by Goods Transport Agency (w.e.f. 1-1-2005) In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a goods transport agency to a customer, in relation to transport of goods by road in a goods carri .....

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sions of the Cenvat Credit Rules, 2004; or (ii) the goods transport agency has availed the benefit under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003]. 2. This notification shall come into force on the first day of January, 2005. [Notification No. 32/2004-S.T., dated 3-12-2004] The proviso to notification stipulates that this exemption is not applicable .....

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ue consignment notes and not the individual truck owners. In the present case, since the individual truck operator is not registered with service tax, the question of availing input credit or capital goods credit does not arise. The Board s circular dated 27-7-2005 and 23-8-2007 are applicable to consignment agents who issue consignment notes to, transporters and they have to declare in the invoice that they have not availed any credit. In this case, transport operators who rendered GTA service .....

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