9911796707
TMI Blog2013 (11) TMI 1169X X X X Extracts X X X X X X X X Extracts X X X X ..... d service tax paid on services. The dispute in this case is as to whether during the period from June, 2006 to December, 2009 and from Feb. 2010 to Dec.2010, the appellants were eligible for cenvat credit of service tax paid on GTA services availed for transportation of the finished goods from the factory to the customer's premises. All the disputed supplies had been made to Public Health Engg. Department of Rajasthan in terms of the contracts of the appellant with it. The disputed amount of cenvat credit involved for the period from June, 2006 to December, 2009 is Rs.6,35,620/- in respect of which the show cause notice had been issued on 16.7.2010 and the disputed amount of cenvat credit involved for the period from Feb. 2010 to December, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relies upon the Apex court's judgement in the case of Continental Foundation Joint Venture Vs. Commissioner reported in 2007 (216) ELT 177 (SC), that in respect of this appeal, only the demand of Rs.96,991/- would be within time, that in any case, the sales of the appellant were on FOR destination basis and, therefore, even on merits, the appellants were eligible for cenvat credit in respect of the outward freight and, therefore, sofar as stay application no.E/Stay/55696/2013 in appeal no.E/55508/2013 is concerned, the requirement of pre-deposit may be waived for hearing of the appeal and recovery thereof may be stayed till the disposal of the appeal. 4. Shri R.K. Mathur, ld. Departmental Representative, opposed the stay application pleadi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Rule 2 (l) of Cenvat Credit Rules, 2004 had been made w.e.f. 1.4.2008 and in respect of the period prior to 1.4.2008, there were conflicting judgements of the Tribunal on the issue of eligibility of cenvat credit in respect of the outward freight for transportation of the goods from the factory to the customers premises. For this reason only, this matter had been referred to a Larger Bench of the Tribunal in the case of ABB Ltd. Vs. Commissioner decided vide judgement reported in 2009 (15) STR 23 (Tribunal-LB). In view of this, I am of the prima facie view that sofar as this appeal is concerned, only normal limitation period would be available and only the cenvat credit demand of Rs.96,994/- would be within time. As regards the merits o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
