TMI Blog2010 (4) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 21-8-2007 was issued demanding the same along with interest and penalty. Held that - in several cases Tribunal and Punjab Haryana High Court have decided the issue in favour of assessee. Following the ratio of these decision, imposed order asking for reversal set aside. Further held - Since the amount of wrongly availed Cenvat credit is not utilized, the interest liability fastened is unwarranted and is set aside. - E/243/2009 - 710/2010 - Dated:- 9-4-2010 - Shri M.V. Ravindran, Member (J) Shri M.S. Nagaraja, Advocate, for the Appellant. Shri M.M. Ravi Rajendran, JDR, for the Respondent. [Order]. - This appeal is directed against the Order-in-Appeal No. 48/2009 dated 20-1-2009. 2. The brief facts that arise for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firmed the demand of wrong availment of capital goods credit along with interest but not imposed any penalty under Section 11AC. The original authority also confirmed the demand of wrong availment of service tax with interest and equivalent penalty. Aggrieved by this, appellants filed an appeal on following grounds : (i) On the day of preventive officer visit Shi K.V. Jayaram Director in his statement given before the Superintendent had submitted that M/s. Aditya Engineering is their sister concern and was doing job work exclusively on material sent by the appellants by availing exemption under Notification No. 214/86. (ii) Relying on particular case laws they contended that there is no provision to demand duty on removal of used cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax credit paid on 'Telephone Service' and 'Security Service' as received by M/s. Aditya Engineering. It is his submission that claim of service tax does not envisage denial of service tax as the goods manufactured by M/s. Aditya Engineering on job work basis, is however consumed by the appellant for manufacturing of final product. It is his submission that in any case, the question of payment of interest is not justified as the said amount has been reversed and was not utilized by them. 4. Learned DR on the other hand would submit that the credit on the capital goods which were not found in the factory premises has correctly been admitted by the lower authorities. It is his submission that the credit on the capital goods cannot be take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es the capital goods back from the job worker's premises. This being the case, I do not find any reason for reversal of the Cenvat credit on the capital goods which were found in the factory premises of the job worker, who is undisputedly one of the group concerns of the appellant. I also find that the ratio of the decision of the Division Bench of the Tribunal in the case of Pooja Forge Ltd. v CCE - 2006 (196) E.L.T. 18 (Tribunal) = 2007 (8) S.T.R. 318 (Tribunal) will cover the issue in favour of the assessee in this case. The ratio of the decision in the case of Pooja Forge Ltd. was taken in appeal by the Revenue to Hon'ble High Court of Punjab Haryana. The decision of Tribunal was affirmed as reported in 2008 (229) E.L.T. 46 (P H). I a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
