Case Law Details
Grand Polycoats Co Pvt Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Introduction: The dispute between Grand Polycoats Co Pvt Ltd and the Commissioner of Central Excise & ST (CESTAT Ahmedabad) revolves around the service tax liability imposed on Goods Transport Agency (GTA) service. The appellant claims the service tax was paid by the service provider (GTA), and the case has been sent for a second round of adjudication to verify this claim.
Analysis:
1. Previous Litigation: The tribunal had previously remanded the matter, directing the Adjudicating Authority to verify certificates obtained from transporters about the payment of service tax.
2. Submission of Documents: The appellant produced all the necessary documents, including Chartered Accountant certificates, to prove that the tax was paid by the transporters. Despite this, the Commissioner (Appeals) stated that no documents were submitted.
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