2010 (8) TMI 710

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he order of the Commissioner (Appeals) Order-in-Appeal No. 28/2010, dated 29-1-2010.   2. Heard both sides.   3. The respondents are manufacturer of HDPE Duct [Pipes]. They are availing Cenvat credit on the inputs/capital goods/input services. The dispute relates to eligibility of credit taken on the service tax paid on freight for transportation of their finished goods from their ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....58 along with interest and imposed equal amount of penalty. Commissioner (Appeals) has set aside partly the demand for the period from July, 2005 to November, 2006 on the ground of limitation and he has also set aside the penalty in toto. However, he remanded the matter relating to the demand for the period from 1-12-2006 to September, 2007 to be considered afresh by the original authority in the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ices" to include all "activities relating to business" and held that the GTA services used for outward transportation as 'input services'. The respondent entertained the same view and took the credit on such services treating the same as 'input services'. Merely because the said decision stands stayed by the Hon'ble High Court of Karnataka, their belief that they were eligible for credit of servic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e High Court of Karnataka. Under these circumstances, the finding of the Commissioner (Appeals) that the issue involved the question of legal interpretation and, therefore, the assessee could not be held guilty of suppression or mis-statement of facts cannot be faulted. Further, I find that Commissioner (Appeals) has not decided on merits the eligibility to credit of service tax on the impugned se....