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TMI Blog2019 (10) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... til, Advocate for the Respondent ORDER PER: CJ MATHEW This appeal of Revenue against M/s Indian Oil Corporation Ltd originates in order-in-appeal no. 102/2010(STC)/HKJ/ Commr.(A)/Ahd dated 19th March 2010 of Commissioner of Central Excise (Appeals- IV), Ahmedabad in which two demands, one pertaining to the ineligibility for abatement, as the recipient of'goods transport agency service', amounti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed on 'capital goods' and 'inputs' utilizedfor rendering the service and subject to non-availment of notification no. 12/2003-ST dated 20th June, 2003 is available. Placing emphasis on the production of that certificate, the impugned order has also held that the absence of finding by the original authority on the alleged short-payment of tax coupled with the submission by the appellant therein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontends that the circular of August 2008 is applicable retrospectively. 4. We find that the first appellate authority has placed reliance on the decisions of the Tribunal in Commissioner of Service Tax, Ahmedabad v. Sir Hind Steel Ltd [2009-TIOL-1523-CESTAT-AHM]which, according to the grounds of appeal,is pending with the Hon'ble High Court of Gujarat on appeal of Revenue. We also note that the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lysis of the submission in the grounds of appeal of Revenue appears to be flawed. There is a reference to the non-payment of tax in April 2006 and the duly discharged tax for the period from May 2006 which, according to the reviewing authority, is sufficient to hold that the claim of having discharged liability of Rs. 12,50,391 is unacceptable. We are unable to appreciate this conclusion. The clai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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