2012 (11) TMI 524

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....: Mr. M.V. Ravindran; These stay petitions are filed for the waiver of pre-deposit of amounts confirmed by lower authorities as ineligible cenvat credit and interest thereof and also the amount of penalties imposed on the appellant.   2. The issue involved in this case is regarding availment of cenvat credit of service tax paid on the outward transportation of the goods i.e. Cement from....

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....as accepted the said evidences having been produced but has held against the appellant only on the issue that the appellant has not produced the entire set of purchase orders for verification. It is his submission that the judgment of the Hon'ble High Court of Punjab & Haryana in the case of Ambuja Cements Limited 2009 (14) STR 3 (P&H) will be applicable in this case, as the Hon'ble High Court has....

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.... no dispute as to the fact that appellant has produced few specimen purchase orders and other documents before the first appellate authority to canvas their point that the goods cleared from the factory premises are on FOR basis. It also seems that the first appellate authority has not disputed this fact. We find that the first appellate authority has not allowed the appeal only on the ground that....