2015 (11) TMI 473

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....ct 1985 and availing cenvat credit on inputs, capital goods and input service in terms of Cenvat Credit Rule 2004. A show cause notice dtd 30.3.2006 was issued proposing to deny cenvat credit of Rs. 18,26,378/- alongwith interest and to impose penalty for the period from April 2005 to October 2005. By the impugned order, the Adjudicating Authority confirmed the denial of cenvat credit alongwith interest and also imposed penalty of Rs. 10,000/- on the appellant. 2. The Learned Advocate on behalf of the appellants drew the attention of the Bench, the nature of service and demand of cenvat credit as under:- Sr No Nature of Services received Amount of CENVAT credit taken Service Tax (in Rs) Edu. Cess (in Rs.) 1 Goods Transport Agency ser....

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....e final product from the factory gate. In this context, the Learned Advocate drew the attention of the Bench the relevant portion of the decision of the Hon'ble Karnataka High Court in the case of Ecof Industries Pvt Ltd (supra). 4. On the other hand, the Learned Authorised Representative on behalf of the Revenue reiterates the finding of the Adjudicating authority. He submits that GajAmbuja Cement, Muldwaraka is an independent unit registered with the CE authorities and therefore they are not eligible to issue ISD invoice to the appellant company. He further submits that M/s GajAmbuja Cement, Muldwaraka is different from the appellant company. 5. After hearing both the sides and on perusal of records, we find that the Larger Bench of the....