9911796707
TMI Blog2008 (2) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - This stay application is directed against the confirmation of demand of Rs.4,67,139/- and Education Cess Rs.9,342/- + interest at appropriate rate under Section 75 of the Finance Act, 1944 and penalty of Rs.14,36,383/- under the provisions of Section 76 read with Section 78 of the Finance Act, 1944. 2. After hearing both sides for some time on the stay application, I fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y final products; (b) .................................................................. (c) .................................................................. (d) service tax on any output service In terms of the Cenvat Credit Rules, 'output service' means any taxable service provided by the provider of taxable service to the service receiver. Further, the definition of 'provider of taxable s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be paid through credit accumulated by such consignor or consignee. The reason is that they were manufacturer and not the service provider. The transport service is being provided by the 'goods transport agency' and the appellant paid the service tax only for the reason that the liability for payment of service tax has been shifted to the service received. Accordingly, the appellant had to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rect and the appellants are required to pay the Service Tax liability by cash. 5. The issue of utilization of cenvat credit for the payment of the service tax liability by the recipient of the services of Goods Transport Agency i.e. current appellant before me is settled by various orders of Tribunal. It is undisputed that the appellant had utilized cenvat credit for the discharge of the service ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
