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2015 (9) TMI 306 - CESTAT BANGALORE

2015 (9) TMI 306 - CESTAT BANGALORE - TMI - Denial of CENVAT Credit - goods transport agency service - Held that:- prior to 01.04.2008 when the inclusive part of the definition allowed CENVAT credit in respect of outward transportation from the place of removal, would be valid and credit will be allowable in respect of outward transportation from the place of removal till 01.04.2008, the date on which the words "from the place of removal" were replaced by words "up to the place of removal". It i .....

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n favour of assessee. - ST/2627/2010-SM - Final Order No.20584/2015 - Dated:- 6-3-2015 - B S V Murthy, Member (T),J. For the Appellant : Ms Sudeshna Baneya, Adv. For the Respondent : Mr Pakshi Rajan, AR ORDER Per: B S V Murthy: Appellants are manufacturers of glass bottles and other glass products falling under Chapter 70 of the Schedule to the Central Excise Tariff Act 1985. The appellants availed CENVAT credit of service tax paid on goods transport agency service received by them for inward tr .....

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t for the period from April 2004 to November 2005, it was observed that appellant was not entitled to the credit of service tax on outward transportation of finished goods. When the Superintendent of Central Excise of the concerned range informed the appellant that the service tax paid on outward transportation was not admissible as Cenvat credit, the appellant debited an amount of ₹ 13,34,284/- from the CENVAT Credit Register under intimation to the Superintendent of Central Excise. They .....

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g and hence appropriated the amounts already paid and imposed penalty equal to the amount of CENVAT credit demand. On an appeal filed by the appellant, the learned Commissioner (Appeals) reduced the penalty to ₹ 3,33,357/- but otherwise upheld the demand and interest. 4. Aggrieved by the order of the Commissioner (Appeals), appellants are in appeal before the Tribunal. The learned counsel relied upon the decision in the case of ABB Ltd., Vs CCE Bangalore (Tri-LB) [2009(15)S.T.R.23(Tri-LB) .....

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