2013 (6) TMI 169

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..... the provisions of Rule 3 (5) of the Cenvat Credit Rules, 2004. The dispute is as to whether in respect of the same inputs, the appellant are also required to reverse the Cenvat credit of service tax paid on the GTA service availed for bringing those inputs to the factory. In view of decisions in Bassi Alloys P. Ltd. vs. CCE, Chandigarh [2010 (1) TMI 308 - CESTAT, MUMBAI], A.R. Casting (P) Ltd .....

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..... ing the appellant to also reverse the Cenvat credit of service tax paid on GTA service availed for bringing those inputs to the factory. On this basis, the Jurisdictional Assistant Commissioner vide order-in-original dated 18/07/2008 confirmed Cenvat credit demand of Rs. 21,745/- alongwith interest and imposed penalty of equal amount on the appellant. This order of the Assistant Commissioner was u .....

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..... terating the findings of the Commissioner (Appeals) in it. 5. I have considered the submissions from both the sides and perused the records. 6. There is no dispute that the appellant at the time of clearance of Cenvat credit availed inputs, as such, had paid an amount equal to the Cenvat credit actually availed in terms of the provisions of Rule 3 (5) of the Cenvat Credit Rules, 2004. The disp .....

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