2011 (4) TMI 1447

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ordingly, a show cause notice dated 11/15.06.2007 was issued to show cause as to way an amount of ₹ 32,968/- (ST) and Education Cess of ₹ 1,660/- should not be demanded and recovered from them for wrongful availment of cenvat credit for the period from December 2005 to March 2006 and April 2006 to March 2007. A reply was furnished but however, the Assessing Authority confirmed the demand by imposing interest and penalty. Thereafter, an appeal was preferred before the Commissioner of Central Excise, which came to be dismissed. Hence, the assessee preferred an appeal before the Tribunal. The Tribunal by placing reliance on the larger Bench decision of the Tribunal in the case of CCE, Mumbai vs. GTC Industries [2008 (12) STR 468 (T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e nature of transportation of inputs or capital goods, up-to the factory premises or if the final product is removed from the factory premises for outward transportation up-to the place of removal. It is only an inclusive definition of removal. It is only an inclusive definition. The services mentioned in the Section are only illustrative and it is not exhaustive. Therefore when a particular service not mentioned in the definition clause is utilised by the assess/manufacturer and service tax paid on such service is claimed as Cenvat Credit, that the question is what are the ingredients that are to be satisfied for availing such credit. If the credit is availed by the manufacturer, then the said service should have been utilized by the manuf....