TMI Blog2019 (4) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... rtaking of such responsibility is evidenced by the issue of consignment note and a truck operator, taking such responsibility upon itself, is not the object of the tax - The tax-paying recipient is, undoubtedly, entitled to avail the CENVAT credit of such tax incidence. If the payments made by the appellant were in the nature of financing of the cost of delivery to be deducted subsequently from the dues owed to the cane farmers, it would not have been labelled as freight in the books of accounts. At the same time, we are deprived of any certainty that the disputed amount was, indeed, obtained from the final accounts as asserted in the impugned order. We can certainly advert that none of the documents on record are amenable to descrip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ider as fitting the relationship between the appellant and M/s Satpuda Tapi Parisar Sarva Seva Bhavi Sangh, a trust established by, and for, enhancement of agricultural productivity, and the culling out of that accounted as freight in the balance sheet for the relevant years without corresponding evidence of having discharged tax liability. 2. It is the contention of Learned Counsel for appellant that, under the sugarcane procurement system formalised by the government, the responsibility for delivery of cane at the factory devolved on the farmer and that they had merely been facilitating the above referred Trust to discharge its function in concord with the payment system mandated by the government. It is further submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax, Guntur [2017 (6) GSTL 94 (Tri-Hyd)] that there being no prescribed format of consignment note , the entry of mandated particulars would suffice to make any receipt issued by the transporter to be in conformity with this description. Drawing attention to the decision of the Tribunal in Kisan Sahakari Chini Mills Ltd v. Commissioner of Central Excise, Meerut-II [2014 (34) STR 254 (Tri- Del)], Learned Authorised Representative suggests that any service rendered by a road transporter, unless specifically exempted, suffices to bring the activity under tax. 4. There is no doubt that the tax liability on consideration for goods transport agency service falls upon the recipient of the service. It is also not in doubt t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f accounts. At the same time, we are deprived of any certainty that the disputed amount was, indeed, obtained from the final accounts as asserted in the impugned order. We can certainly advert that none of the documents on record are amenable to description as consignment notes ; in the circumstances, the nature, and extent of, expenditure incurred as freight needs further scrutiny before it can be subjected to tax with the sure conviction that these were consideration for road transport contracted by the appellant. 6. In the absence of any evidence on record, it would be appropriate for such verification to be done by the original authority to whom the appellant may make a detailed submissions as to the composition of f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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