2013 (10) TMI 1434

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(T) Ms. Anjali Hirawat, Advocate, for the Appellant. Dr. B.S. Meena, Addl. Commissioner (AR), for the Respondent. ORDER The appeal and stay application are directed against Order-in-Appeal No. PKS/133/2011, dated 13-10-2011 passed by the Commissioner of Central Excise (Appeals), Mumbai-III. 2. The appellant, M/s. Exide Industries Ltd., are manufacturers of electric storage batt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nied and an amount of Rs. 4,31,018/- was sought to be recovered under Rule 14 of the Cenvat Credit Rules read with Section 11A of the Central Excise Act, 1944 along with interest thereon under Section 11AB ibid and also imposing a penalty of Rs. 2,000/- under Rule 15 of the Cenvat Credit Rules, 2004. Aggrieved of the same, the appellant filed an appeal before the lower appellate authority who vide....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ace of removal' is the customer's premises and from the corresponding invoices it can be seen that no separate charges are made towards freight and insurance. Thus, the appellant has discharged Excise duty liability inclusive of value of freight and insurance and therefore, she pleads for grant of stay. 4. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the fi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the case of Commissioner v. ABB Ltd. - 2011 (23) S.T.R. 97 (Kar.) is on a different footing of the legal provisions. W.e.f. 1-4-2008, outward transportation up to the 'place of removal' was included in the definition of 'input services' and only transportation undertaken beyond the 'place of removal' was excluded from the scope of 'input services'. In the present case, as observed earlier, 'place....