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2010 (2) TMI 455 - AT - Service TaxCenvat Credit - a show-cause notice, the original authority had confirmed demand of duty of Rs. 27,233 against the assessee by way of denial of CENVAT credit on rent-a-cab operators' services to them, under section 11A(1) of the Central Excise Act. It also imposed a penalty of Rs. 2,000 on the assessee, besides charging interest on the aforesaid amount of duty. Assessee filed an appeal before Commissioner (Appeals) along with the application of condonation of delay. Held that - since cenvat credit in question was taken and utilized by assessee as manufacturer of excisable goods and assessee was not provider of output services, order passed by the adjudicating authority only appealable under section 35 of Act and not under section 85 of the Act. Further held that - since under proviso to section 35(1) of Act appellate authority can condone delay of appeal upto 30 days only beyond period of 60 days since instant appeal against order in original was filed far beyond period of 90days, delay was not condonable.
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