2012 (2) TMI 430

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ORDER Heard both sides. 2. Appellant filed this appeal against Commissioner (Appeals)'s order No. 11/Kol-V/2011, dated 31-1-2011 whereby Commissioner (Appeals) had dismissed the appeal filed by the appellant. 3. Briefly stated the facts of the case are that appellants are engaged in the manufacture of Hydraulic cylinders, Hydraulic Tipping Gears, etc., under Headings 84.12, 84.25 and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cenvat credit on outward transport is available from the place of removal or up to place of removal. Thereafter law was also amended and the Hon'ble High Court of Karnataka in the case of Commr. of Central Excise & Service Tax, Bangalore v. A.B.B. Ltd. - 2011-TIOL-395-HC-KAR-ST = 2011 (23) S.T.R. 97 (Kar.) has now decided the case that for the CENVAT availed prior to 1-4-2008 the provisions of law....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... challenge to the demand confirmed in this case. I find that provisions of the ingredients of suppression of facts, etc., envisaged under proviso to Section 11A and under Section 11AC have not been invoked in this case. I also find force in the contention of the appellants that they were under bona fide belief that the provisions relating to credit on outward freight was not clear and they have av....