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M/s. P.M. Packers & Movers Pvt. Ltd. Versus C.S.T. Delhi-I

2017 (10) TMI 509 - CESTAT NEW DELHI

Benefit of N/N. 1/2006 –ST dated 1.03.2006 - availing Cenvat Credit while availing benefit of abatement - Credit used for payment of tax on GTA Service - Held that: - N/N. 1/2006-ST dated 01.03.2006 provides the exemption from payment of service tax, .....

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n under the CCR, 2004 - Since cenvat credit in the present case has been taken by the appellant, the benefit contained in the notification dated 01.03.2006 is not available for non-fulfillment of the condition mentioned therein - appeal dismissed - d .....

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for the Respondent ORDER Per: S.K. Mohanty This appeals is directed against the impugned order dated 28.03.2013 passed by the Commissioner (Appeals) Customs and Central Excise, New Delhi. 2. Brief facts of the case are that the appellant is registere .....

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partment observed that the appellant had availed and utilized cenvat credit amounting to ₹ 97,383/- for payment of service tax on the GTA service. Since the appellant was not eligible for the exemption provided under Notification No.1/2006 -ST .....

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ice tax demand of ₹ 1,11,602/- was confirmed along with interest. Besides equal amount of penalty was imposed under Section 76 of the Finance Act, 1994. On appeal, the ld. Commissioner (Appeals) vide impugned order has upheld the adjudication o .....

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