TOPLAND EXPORTS Vs. COMMISSIONER OF CENTRAL EXCISE, RAJKOT

JUDGEMENT

(1.) THIS stay petition is filed for the waiver of pre -deposit of the amounts confirmed by the adjudicating authority and upheld by the first appellate authority. I find that an identical issue of the appellant was considered by the Bench in Appeal No. ST/439/10 an unconditional stay was granted. Following the same, I allow the applications for waiver of pre -deposit of the amounts involved and since Appeal No. ST/439/10 is listed today for final disposal, I take up the appeal Nos. ST/581/11 & ST/439/10 for disposal. Since the issue involved in both the appeals are same, they are being disposed of by a common order.

(2.) HEARD both sides and perused the records.

(3.) THE relevant facts that arise for consideration in these appeals are during the period April 2008 to March 2009, the appellant herein had received the services of GTA and as per the provisions of Section 66A read with Section 68(2) of the Finance Act, 1994, appellant is liable to discharge service tax liability on such services received by him. The appellant in this case has utilized the cenvat credit availed by him on the input services for discharging of service tax liability under GTA services. Revenue is on the view that appellant should have paid the service tax liability on the GTA services by cash and could not have utilized the cenvat credit for doing so. The appellants appeal before the first appellate authority in both the cases failed. Hence these appeals.