9911796707
TMI Blog2023 (11) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed under section 11A of Central Excise Act, 1944, along with interest as applicable under section 11AB of Central Excise Act, 1944, besides imposing penalty of like amount under section 11AC of Central Excise Act, 1944 for the period from April 2006 to March 2011, seeks restoration of credit availed under CENVAT Credit Rules, 2004 that had been disallowed as ineligible. 2. Proceedings were initiated against the appellant in relation to certain taxable services, procured in pursuit of their business of manufacturing 'aerated water', and the tax so discharged were claimed as eligible credit which was sought to be denied for reasons peculiar to each. Accordingly, credit attributable to 'goods transport agency service' for outward transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. We find that the issue of eligibility prior to 1st March 2008 stands settled thus enabling availment of credit on 'outward transportation' in view of the order of Hon'ble Supreme Court in re Vasavadatta Cements Ltd. Demand for the period will not sustain. For the period thereafter, on examination of the several decisions cited by Learned Counsel, we find that show cause notices dropping the demand at the original stage or at the first appellate stage, had been issued long after the order now impugned before us. It would appear that the contrary stand taken by the adjudicating/appellate authorities, since the passing of the impugned order, is at variance with stand of Revenue in order before us. Besides, it is on record the original aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... responsibilities of the appellant. It was submitted that the availment had been permitted in decisions of the Tribunal elsewhere in relation to their activities within those jurisdictions. It would appear that the impugned order has not examined the context in which the activities were undertaken by the appellant and had not examined the scope of availability of credit in accordance with CENVAT Credit Rules, 2004. 8. Learned Authorised Representative also placed several decisions for our perusal. 9. Considering the lack of detailed examination of the submissions of the appellant herein in relation to the several heads on which CENVAT credit was directed to be recovered, it would be appropriate for the matter to be decided afresh for which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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