TMI Blog2012 (6) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... 011 (3) TMI 248 (HC)] that prior to 01.04.2008, the assessee is entitled to take CENVAT credit of outward transport agency service – in favour of assessee. - ST/187/2008 - A/274/2012/CSTB/C-I - Dated:- 12-4-2012 - Ashok Jindal, P R Chandrasekharan, JJ. For Appellant: Shri Prakash Shah, Adv. For Respondent: Shri V K Agarwal, Addl. Commr. (A R) Per: Ashok Jindal: The appellant is in appeal against the impugned order for demanding the service tax of about Rs.9.7 crores and Rs.10.82 lakhs and equivalent amount of penalty imposed on them under the Finance Act, 1994. 2. The facts of the case are that the appellant are engaged in providing construction services i.e construction of commercial building and residential complexes. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant contested the case, and after considering their contention, impugned order was passed confirming the demands hereinabove along with penalty under the Finance Act, 1994. Aggrieved from the said order, appellant is before us. 5. Shri Prakash Shah, ld. Advocate for the appellant appeared and submitted that appellant has not availed any input service credit for the services received after introduction of Notification 1/2006. The credit of the input service which was taken by the appellant during the period March 2006 to June 2006 is for the services received by the appellant prior to 1.3.2006 and the said credit was utilized for the payment of service rendered by the appellant prior to 1.3.2006. Therefore appellant has not violated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng both sides in detail, we find that there is no dispute between the parties regarding the fact that the appellant is entitled and has availed CENVAT credit on input service which they received prior to 01.03.2006 but the same were paid by them after 01.03.2006. Further, there is also no dispute that the appellant has utilized the CENVAT credit for payment of service tax for the service provided by them prior to 01.03.2006. As the appellant has reversed the CENVAT credit along with interest, therefore, we are not going into the issue whether the appellant is entitled for CENVAT credit or not. As the appellant is not claiming the refund of reversal of CENVAT credit along with interest, and was under the bonafide belief that he is entitled f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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