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M/s. Star Delta Transformers Ltd. Versus C.C.E. & S.T., Bhopal

2016 (7) TMI 488 - CESTAT NEW DELHI

Recovery of wrongly availed cenvat credit on the goods transport agency service utilized for outward transportation of goods which is beyond the place of removal i.e. factory gate - Held that:- As find from available records that the cenvat credit taken irregularly has not been utilized for payment of Central Excise Duty on removal of the finished goods. Thus, there is no loss of Revenue, and as such, interest demand for late reversal of cenvat credit is not proper. In this context, the Honble .....

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been utilized for payment of Central Excise duty. - Excise Appeal No. E/55740/2014-EX [SM] - FINAL ORDER NO. 50013/2016 - Dated:- 5-1-2016 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) Present for the Appellant : Ms. Neha Meena, Advocate Present for the Respondent: Mr.R.K. Singh, D.R. ORDER PER: S.K. MOHANTY The brief facts of the case are that during the disputed period, the appellant had availed Cenvat credit of service tax paid on the goods transport agency service utilized for outward transportation .....

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e said adjudication order with regard to confirmation of interest liability and imposition of penalty, the appellant had preferred appeal before the Commissioner (Appeals) which was disposed of vide the impugned order dated 30.09.2014, wherein penalty imposed in the adjudication order was dropped and confirmed the interest liability on the appellant, which is the subject matter of the present dispute. 2. Ms. Neha Meena, ld. Advocate appearing for the appellant submits that since, the cenvat cred .....

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d view, the ld. Advocate has relied on the judgment of Honble Karnataka High Court in the case of Commissioner of Central Excise and Service Tax, Bangalore vs. Bill Forge Pvt. Ltd. reported in 2012 (26) STR 204 (Kar.) and also the decision of this Tribunal in the case of GTA Infrastructure Ltd. Vs. Commissioner of Service Tax (Mum.) reported in 2015 (37) STR 577 (Trib. Mum.). 3. On the other hand, Shri R.K.Singh, ld. DR appearing for the Revenue submits that since the credit has been taken irre .....

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