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2016 (10) TMI 32 - CESTAT BANGALORE

2016 (10) TMI 32 - CESTAT BANGALORE - TMI - Reversal of Cenvat credit - Whether the appellant is liable to reverse the proportionate CENVAT Credit taken on service tax paid in respect of GTA 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 - Held that:- the issue involved is no more res integra in terms of the decision of Hon'b .....

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llant Mr. Parashiva Murthy, A.R. For the Respondent ORDER 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 manufacturers of sugar, molasses, rectified and denatured spirit. They are availing CENVAT credit of service tax paid on GTA services on transportation of sugar cane. The bagasse, a waste product gener .....

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Central Excise confirmed the demand along with interest and imposed penalty of ₹ 15,000/- 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 ₹ 15,000/- to ₹ 10,000/-. Hence the present appeal. 2. Heard both the parties and perused the records. The issue involved in the present case is whether the appellant is liable to reverse the proportionate CE .....

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