Benefit of Rule 6(3) cannot be denied by applying Rule 6(4B) of Service Tax Rules

CESTAT, NEW DELHI BENCH HaidergarhChini Mills versus Commissioner of Customs, Central Excise & Service Tax Appeal No.ST/23/2011-SM(BR) MAY  14, 2012 ORDER 1. As per facts on record, the appellant is engaged in the manufacture of sugar and molasses falling under Chapter 78 of Central Excise Tariff Act. They are availing services of goods transport agency for receiving the inputs in the factory as also for clearing the final product from the factory. The appellant, as recipient of GTA services, are required to pay Service Tax. 2. The appellant deposited an excess amount of...