2014 (8) TMI 505

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Anil Khanna, SDR, for the Respondent. ORDER The prayer in the stay application is to dispense with the conditions of pre-deposit of interest amount of Rs. 1,04,984/- confirmed against the applicant/appellant. 2. After hearing both sides, I find that the appellant, during the period from April, 2006 to March, 2007 was availing the credit of service tax paid on outward transporta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ard transportation of goods is related to the business activity and as such is required to be treated as input service. As per the appellant, with declaration of law by the Larger Bench, they became entitled to credit originally availed by them and subsequently reversed. Accordingly, they took credit of the same again under intimation to their jurisdictional Central Excise Authorities vide their l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nitiated against the appellants on suo motu re-credit by the appellant. That may be probably on the ground that the appellant had originally availed the credit but subsequently debited the same in view of the declaration of law by the Tribunal in the case of Gujarat Ambuja Cement v. CCE. Again became entitled to avail the same in view of the declaration of law by the Larger Bench decision of the T....