TMI Blog2018 (4) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... riod or otherwise. Therefore, to ascertain the said fact, the matter need to be remanded to adjudicating Authority. Appeal allowed by way of remand. - Appeal No. E/10633/2015 - ORDER No. A/10574 / 2018 - Dated:- 27-3-2018 - Dr D.M. Misra, Hon'ble Member (Judicial) For the Appellant : Shri S Vyas, Advocate For the Respondent : Shri J Nagori, Authorised Representative ORDER Per : Dr D. M. Misra This is an appeal filed against OIO-VAD-EXCUS-001-COM-040-14-15 dt 30/01/2015 passed by the Commissioner of Central Excise, Customs and Service Tax-VADODARA-I. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture and supply of railway coaches to Delhi Metro Rail Corporation Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he has contended that when cenvat credit amount was voluntarily reversed for which no show cause notice was issued, therefore, demand of interest and imposition of penalty is bad in law. In support of his contention, the Ld Advocate referred to the judgment of Hon ble Gujarat High Court in the case of CCE vs GNFC Ltd 2012(285)ELT.336 (Guj) and the Tribunal in the case of Paper Products vs CCE - 2013(292)ELT.389. 4. Per contra, the Ld AR for the Revenue has submitted that on an investigation by the Dept., it revealed that the supplies made to DMRC were exempted from payment of duty but the appellant had wrongly availed credit of Service Tax paid on input services, which was not admissible to them, accordingly, they reversed the credit amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, interest amount cannot be recovered by invoking extended period of limitation is not acceptable. The said Sec. 11A(2B) no where provides for confirmation/appropriation of the amount which has been paid by the person and has not contested it; any other interpretation or meaning to the said provision would frustrate/defeat the entire purpose of insertion of this provision; also it is clear that the demand is to be issued by the proper officer only for the amount which has not been paid or short paid by the person within one year of payment. Distinguishing the judgment of the Hon ble Gujarat High Court in GNFC s case, the Ld AR submitted that it is not applicable to the facts of the preset case as in the said judgment the Hon ble High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsal, no interest is required to be paid. In support, he has referred to the judgment of the Hon ble Gujarat High Court in GNFC s case. The Revenue, on the other hand, vehemently argued that the aforesaid credit was availed on input services by suppressing the fact of its utilization in the manufacture of exempted goods accordingly interest is required to be paid on reversal of the credit so availed. The Ld AR for the Revenue submitted that another show cause notice dt.2nd May, 2011 was issued to the appellant for recovery of the credit invoking extended period of limitation. Distinguishing the judgment of the Hon ble High Court in GNFC s case, it is pleaded by the Revenue that in the said case it has held that there was no suppression of f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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