2009 (6) TMI 409

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent. [Order (Oral)]. - This appeal is directed against Order-in-Appeal No. 164/2008 dated 28-4-2008. 2. Heard both sides and perused the records. 3. Learned counsel submits that the issue involved in this case is regarding availment of Cenvat credit on the Service Tax paid on the transportation services provided by the appellant to their staff to pickup and drop them from the residen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unal) = 2008 (87) RLT 783 (CESTAT-Mum.) 4. On perusal of the records, I find that the denial of Cenvat credit on the Service Tax paid on the transportation services rendered to the staff of the appellant is not correct. I find that the learned Commissioner (A) has come to the following conclusion. "Findings: I have carefully gone through the records of the case, oral and written submissions mad....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hly return and the said facts were noticed by the department during the course of audit and this fact was not disputed by the appellant. The contention of the appellant that invoking of extended period is not justifiable as the facts of availing Cenvat Credit on transportation services has come to the notice of the department during the course of the audit and at no stage was it voluntarily disclo....