TMI Blog2013 (11) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... identical issue has issued a show cause notice invoking the extended period, in that case also for reversing the amount of cenvat credit taken during the period 2005-06 - To that extent, prima facie, appellants contention seems to be on strong grounds. Within the limitation period, some liability arises for which the issue needs to be gone into detail as to what would be place of removal in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition is filed for the waiver of pre-deposit of an amount of Rs 1,17,79,857/- interest thereof and equivalent amount of penalty imposed. 2. The above said amounts have been confirmed by the adjudicating authority on the ground that the appellant has availed cenvat credit of the service tax paid by them on GTA services which was liable to be paid as per the provisions of Section 66A of the Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing reversal is unsustainable. The contract entered by the appellant with his purchasers is for FOR destination basis, which would mean that the place of removal is factory premises of the purchaser and they are responsible till the goods to reach their destination. 5. Learned departmental representative reiterate the findings of the lower authorities. 6. On careful consideration of the submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ues need deeper consideration and can be considered at the time of final disposal of appeal. In our view, the appellant has not made out a case of complete waiver of pre-deposit of the amounts involved inasmuch as the same is within the limitation period. Accordingly, we direct the appellant herein to further deposit an amount of Rs. 20,00,000/- (Rupees twenty lakhs only) within the period of eigh ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
