TMI Blog2018 (8) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... AKA HIGH COURT], where it has been held that the benefit of Circular No. 97/8/2007-ST dated 23.08.2007 was valid till 01.04.2008 - the credit availed by the appellant prior to 01.04.2008, is eligible - appeal allowed in part. - Appeals No. E/75592/2018 - FO/A/76398/2018 - Dated:- 17-4-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri Sourabh Bagaria, Advocate for the Appellant (s) Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of irregularly availed CENVAT Credit of ₹ 1,33,819/- on inward transportation and ₹ 44,875/- on outward transportation, totaling to ₹ 1,78,694/-. On appeal, the Commissioner (Appeals) upheld the adjudication order. Hence, the present appeal. 3. The ld. Counsel for the appellant submitted that the appellant had paid service tax to GTAs as per bills raised by the respective tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on GTA service is concerned. Therefore, the lower adjudicating authority is directed to decide the issue afresh after taking into consideration the documents submitted by the appellant as per law. Needless to say that reasonable opportunity of hearing be granted to the appellant. Both sides are at liberty to submit documents in their support. It is also made clear that all the issues relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of the Hon ble Supreme Court in the case of Commissioner of Central Excise, Belgaum v. M/s Vasavadatta Cements Ltd. in Civil Appeal Nos. 11710/2016 has put this issue to rest. The Hon ble Supreme Court held that the benefit of credit was available for the period prior to 01.04.2008. Therefore, the credit availed by the appellant prior to 01.04.2008, is eligible. Therefore, following the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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