TMI Blog2018 (11) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... r CENVAT credit scheme for availing the CENVAT credit and it has been so held in the case of Coromandel Fertilizers Ltd. [2008 (8) TMI 333 - CESTAT, BANGALORE]. Appeal allowed - decided in favor of appellant. - ST/21364/2018-SM - Final Order No. 21617/2018 - Dated:- 17-10-2018 - MR. S.S GARG, JUDICIAL MEMBER Mr. Rajesh Kumar, CA For the Appellant Mr. K. B. Nanaiah, AR For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 10.5.2018 passed by the Commissioner, whereby the Commissioner has confirmed the demand of irregular CENVAT credit availed by the appellant amounting to ₹ 11,28,077/- along with interest and equal penalty. 2. Briefly the facts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ril 2008) Since the credit availed after 5 years, it is not proper No dispute as to eligibility of credit. 3 Rs.7,01,634/- Inward GTA Since the credit availed after 5 years, it is not proper. 3. Heard both the parties and perused the records. 4. Learned consultant appearing for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without appreciating the facts and the law. He further submitted that the impugned order is contrary to the binding Circular issued by the Board and also the binding judicial precedent on the same issue. He further submitted that the GTA services involved in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue that in the case of export, port is the place of removal and credit up to the port of export is an input credit, which the appellant is entitled to. Further, I find that there is no time limit prescribed under CENVAT credit scheme for availing the CENVAT credit and it has been so held in the case of Coromandel Fertilizers Ltd. and Steel Authority of India Ltd. cited supra. Therefore, by following the ratios of the above said decisions, I am of the view that the impugned order denying the credit on GTA on both the grounds is not sustainable in law and therefore, I set aside the impugned order by allowing the appeal of the appellant with consequential relief, if any. (Operative portion of the Order was pronounced in Open Court on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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