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Hiranyakeshi Ssk Niyamit Versus Commissioner of Central Excise, Customs and Service Tax, Belgaum

2016 (9) TMI 134 - CESTAT BANGALORE

Liability - reversal of proportionate CENVAT Credit - service tax paid in respect of GTA service - utilized for transportation of sugar cane - portion of GTA service involved is attributable to sugar cane used for manufacture of bagasse which is in t .....

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herein the Board Circular No. 904/24/2009-CX dated 28/10/2009 requiring reversal of credit or payment of amount in terms of Rule 6 stands quashed. Also this issue has been settled in favour of the assessee in many cases. Therefore, by following the s .....

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DER Per S. S. Garg The present appeal is directed against the Order-in-Appeal dated 12.12.2012 passed by the Commissioner (Appeals) partially upholding the order-in-original. Briefly the facts of the present case are that the appellants are the manuf .....

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acture of steam, which in turn is used for generation of electricity. Such electricity is generally used in relation to manufacture of excisable goods. It is seen that appellant sold a portion of the electricity during the period April 2010 to Decemb .....

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st and imposed penalty of ₹ 75,000/- under Rule 15 of CENVAT Credit Rules 2004. Aggrieved by this order, the appellant filed appeal and the learned Commissioner (Appeals) confirmed the order but reduced the penalty from ₹ 75,000/- to S .....

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A service utilized for transportation of sugar cane on the ground that a portion of GTA service involved is attributable to sugar cane used for manufacture of bagasse which is in turn is used for generation of electricity. The learned counsel for the .....

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