TMI Blog2019 (2) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... l CENVAT Credit of the service tax paid on Goods Transport Agency Services, post 01.04.2008 and the demand was correctly confirmed along with interest - penalties are set aside - Appeal allowed in part. - APPEAL No. ST/811/2011 - A/30116/2019 - Dated:- 17-1-2019 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri B. Venugopal, Advocate for the appellant Shri A.V.L.N. Chary, Superintendent/AR for the Respondent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No. 01/2011(H-IV)/ ST, dated 31.01.2011. 2. The relevant facts that arise for consideration in this case is during the period April 2008 to September 2009, appellant herein availed C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.2018. The Bench has given detailed findings in paras No. 9 10 of the order dated 24.10.2018, holding that tax liability arises on the appellant which is reproduced. 7. It seen from the records, that the appellant is a manufacturer of transmission line materials and has entered into two contracts with Power Grid Corporation for supply of transformers and materials and separate contract for erection of such transformers and transmission lines. It is seen from the records and the agreement with Power Grid Corporation, the said agreement clearly indicates that appellant is required to supply the material/equipments transport the same erect and commission the transmission lines. 8. The demands which have been confirmed by the Adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aised by the appellant invoking the extended period and for the period prior to 01.04.2008. Since, we have accepted the contentions of the appellants that CENVAT credit is correctly availed of the service tax paid on outward transportation of the goods, following the judicial pronouncements of the Apex Court, we hold that the Revenue s appeal needs to be rejected and we do so. In this situation, appeals filed by Appeal Nos. ST/1146, 1354/2010 ST/3034/2012 6 the appellant against the confirmation of the demands for the period 01.04.2008 are allowed and Revenue s appeal stands rejected. 10. As regards the confirmation of demands for the period post 01.04.2008, we do find merits in the findings recorded by the lower authorities. It is see ..... X X X X Extracts X X X X X X X X Extracts X X X X
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