TaxTMI 
TaxTMI 
2014 (2) TMI 724
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.... I proceed to decide the appeal filed by the revenue against the order of Commissioner (Appeals). Accordingly, I have heard B.B. Sharma learned AR. 2. I find that the respondent are engaged in the manufacture of excisable goods namely Barley Malt. They were purchasing the Barley from various mandis through Commission Agents and were paying freight for the transportation of Barley and paying servi....
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....s confirmed the recovery of Cenvat credit of Rs. 29599/- and Rs. 9248/- along with interest and imposed equal penalty upon the appellants. 3. On appeal against the above order, Commissioner (Appeals) has held in favour of the respondent by observing as under:- 5. I have gone through the appeal case carefully. Since the input (Barley) i....
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....Roll Tubes Ltd.-2007 (215) ELT. 426 (T) and CCE Vs. Quality Steel Tubes Ltd. 2007(219)ELT. 915 (Tri.). 5.2. I observe that the issue stands settled by the Hon’ble Tribunal in the case of Chitrakoot Steel & Power Pvt. Ltd. Vs. CCE reported as- 2008(10) STR 118(Tri.) in which it has been held that:- 5. On a careful study of the statutory provisions, it is see....
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....of credit in respect of GTA service not justified. Respectfully, following the above decisions of the Hon’ble Tribunal it is observed that the appellants were not required to reverse credit of service tax availed in relation to such inputs. 3. The revenue is only contention in their memo of appeal is that the Tribunal decision in the case of Bansal Alloys & Metals Pvt. Ltd. does not stand acce....