2014 (3) TMI 244

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....t, 1985 and also have service tax registration under the category of Goods Transport Agency. They avail cenvat credit of duty under Cenvat Credit Rules , 2004. During the test check of the records of the appellant by the CERA, it was noticed that the appellant had paid Rs 3,67,35,737/- towards inward freight during October 2005 to January 2007. The appellant had paid the service tax an education cess aggregating to Rs 12,48,195/- on the aforesaid amount by debiting CENVAT account which is inadmissible under the provisions of Rule 3(4) of the Cenvat Rules, 2004. The appellant, subsequently, paid the said amount of Rs 12,48,195/- vide Challan No. 12/2006 dated 29.03.2007 in cash and simultaneously took credit of the said amount suo moto a....

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....Section 11A of the Central Excise Act 1944, interest u/s 11AB of the Act and penalty u/r 15(10 of Cenvat Credit Rules, 2004. 2. The adjudicating authority confirmed recovery of cenvat credit alongwih applicable interest and impose penalty under Rule 15(1) of the cenvat credit rules 2004. Aggrieved by such an order, the appellant preferred appeal before the first appellate authority. The first appellate authority after following the duty process of laws has rejected the appeal based upon the judgment of the larger bench of the tribunal in the case of M/s BDH Industries ltd vs Commissioner - 2008(229)ELT 364 (Tri. LB). 3. Ld Advocate appearing on behalf of the appellant draws my attention to the impugned order and also the allegations made ....