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2018 (2) TMI 1391 - AT - Central ExciseTransfer of CENVAT credit - whether appellant have rightly transferred the CENVAT Credit from their Service Tax Credit Register to CENVAT Credit Register under Rule 11 of Cenvat Credit Rules, 2004, of the balance as on 31.12.2004 under intimation to Revenue by letter dated 19.01.2005? - time limitation - Held that: - transfer of credit from Service Tax credit Register to CENVAT Credit Register, was properly done under intimation to Revenue and as such the demand for this is hit by limitation. CENVAT credit - GTA service - whether the appellant have rightly utilized CENVAT Credit for payment of GTA on reverse charge basis? - Held that: - utilization of CENVAT Credit for the purpose of payment of service tax on the GTA services is concerned, the appellant is covered by the ruling of Hon’ble Delhi High Court in the case of CST vs. Hero Honda Motors Ltd. [2012 (12) TMI 734 - DELHI HIGH COURT], where it was held that there is no legal bar to the utilisation of Cenvat credit for the purpose of payment of service tax on the GTA services. Penalties imposed under Rule 15 of Cenvat Credit Rules, 2004 (Rule 13 of the Cenvat Credit Rules, 2002) read with Rule 25 of Central Excise Rules, 2002, read with Section 11AC of Central Excise Act, 1944 are set aside. Appeal allowed - decided in favor of appellant.
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