Custom, Excise & Service Tax Tribunal
M/S. Dalmia Cement (Bharat) Ltd vs Cce, Trichy on 11 May, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
S/5/2004
(Arising out of Order in Appeal No. 517/2003 (SCN) TRY-II dated 31.10.2003, passed by the Commissioner of Customs & Central Excise, (Appeals), Trichy).
For approval and signature
Honble Ms. JYOTI BALASUNDARAM, Vice President
Honble Dr. CHITTARANJAN SATAPATHY, Technical Member
_________________________________________________________
1. Whether Press Reporters may be allowed to see the :
order for Publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether the Honble Member wishes to see the fair :
copy of the Order.
4. Whether order is to be circulated to the :
Departmental Authorities? _________________________________________________________
M/s. Dalmia Cement (Bharat) Ltd. : Appellants
Vs.
CCE, Trichy : Respondents
Appearance Shri C. Sethapathy, Adv., for the appellants Shri T.H. Rao, SDR, for the respondents CORAM Ms. JYOTI BALASUNDARAM, Vice President Dr. CHITTARANJAN SATAPATHY, Technical Member Date of hearing : 11.05.2010 Date of decision : 11.05.2010 Final ORDER No._____________ Per: Jyoti Balasundaram The demand of service tax on the assessees who are recipients of Goods Transport Operators services is required to be upheld in the light of the apex Courts decision in the case of Gujarat Ambuja Cements Ltd. Vs. UOI reported in 2006 (3) STR 608 (S.C.), upholding the validation of the levy of service tax on users of services rendered by goods transport operators, which was required in view of the apex Court decision in Laghu Udyog Bharati Vs. UOI -1999 (112) ELT 365 (S.C.). The impugned order rejecting the refund claim of Rs.15,88,185/- is therefore upheld and we reject the appeal in the light of the apex Court decision cited supra.
(Order dictated and pronounced in the open Court)
(Dr. CHITTARANJAN SATAPATHY) (JYOTI BALASUNDARAM)
TECHNICAL MEMBER VICE PRESIDENT
BB
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