TMI Blog2017 (6) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no such restriction for utilisation of the Cenvat credit by a manufacturer, being 100% EOU under the Cenvat Credit Rules - appeal allowed. Courier Service/GTA Service - demand of service tax - Held that: - although it was the case of the appellants that they have discharged proper service tax, at the time of the transaction during the relevant period 2008-09 and 2009-10 but could not produce the relevant documents at the time of adjudication during the year 2013 and accordingly the said demand was confirmed in absence of complete and corroborative documents available with the appellant - demand set aside. Penalties - Held that: - there is no contumacious conduct or suppression on the part of the appellant and as such we set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bonded by the competent authority. Further the said premises has a separate gate and boundary. It was noticed by the Audit Team of the Department that the appellant is availing Cenvat credit of inputs and input services utilised in manufacturing activity carried out in 100% EOU and they were suo moto transferring the Cenvat credit accumulated in 100% EOU to their servicing division (unboned premises) and the said servicing division was utilising the Cenvat credit so transferred from 100% EOU to discharge the service tax liability on the service provided by them from their service division. It appeared to Revenue that as per the Cenvat Credit Rules, 2004. There is no provision that in case of 100% EOU, to transfer their unutilized/accumula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, 2009-2010 and also under the fact that the whole exercise is Revenue neutral. Thus, I allow the appeal and set aside the impugned order. The appellant will be entitled to consequential benefits in accordance with law. Miscellaneous application also stands allowed. 5. We find that the issue herein is squarely covered as per the previous ruling of this Tribunal in Elcomponics Sales Private Ltd (supra) and accordingly the appeal is allowed on this ground. 6. So far the other ground is concerned regarding demand of Service Tax ₹ 58,600/- along with interest. We find that although it was the case of the appellants that they have discharged proper service tax, at the time of the transaction during the relevant period 2008-09 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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