9911796707
TMI Blog2014 (11) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... igam, AR JUDGEMENT Per: B.S.V. MURTHY The facts of the case are as under: 1.1. The appellant company namely Pearlite Liners Pvt. Ltd., Shimoga, depends on the electricity for melting of pig iron, steel scrap etc. in the electric furnace and power is drawn from electricity boards. The requirement of power is about 6.00 lakh units per month which is supplied by MESCOM. 1.2. With a view to pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brought to the notice that the purpose for requesting amendment is to utilize the service tax paid as cenvat credit towards commissioning of the WTG plant and machinery. The appellant company also submitted all the documents including lease deed, invoices, agreements entered with Suzlon, MESCOM, BESCOM etc. On submission of documents the assessee company took the credit of the service tax paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d all the relevant documents and explanations. This is confirmed vide their letter No. 3382/03.01.2011. The appellant confirmed the reversal of the CENVAT credit taken on the WTG service vide letter No. 4183/01.03.2011. It was further confirmed by the assessee vide letter No. PLPL/4413/10.11 dt. 26.03.2011 that the amount of service tax of Rs. 13,40,560/-, Education Cess of Rs. 26,811/- and SHE ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case at all. We do not want to waste further time since we consider that sufficient time has already been wasted by the authorities in the Revenue department on this issue in view of the decision of the Hon'ble High Court in the case of Commissioner of Central Excise and Service Tax, Bangalore Vs. Adecco Flexione Workforce Solutions Ltd. Accordingly penalty is set aside. (Operative part ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
