2012 (6) TMI 726

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....Per: P.R. Chandrasekharan: 1. The appeal and stay application are directed against order-in-appeal No. US/113/RGD/2012 dated 21/02/2012 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. The facts relevant for consideration are as follows: 2.1 The appellant, M/s.Nitco Ltd., availed Cenvat credit on service tax paid on GTA services amounting to Rs.3,48,317/- during the period J....

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....ed against the appellant by issuing a notice dated 02/12/2010 against the availment of Cenvat credit by the appellant on the ground that there is no provision for availing Cenvat credit suo motu and vide order dated 22/02/2011, they denied them the credit taken, pursuant to the order-in-appeal dated 12/11/2009. The appellant preferred an appeal before the lower authority and the lower appellant au....