2014 (2) TMI 724

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ter rejecting the request for adjournment, 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 t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e adjudicating authority vide impugned orders 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 a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch, as held by Tribunal in the case of CCE. Vs. 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sion for payment of credit on input service- Reversal 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 ca....