2017 (12) TMI 1021

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....nd Service Tax Versus Lupin Industries Ltd Shri Sanjay Hasija, Superintendent Commissioner (AR) for the appellant Shri Sachin Chitnis, Advocate for the respondent ORDER Revenue assails order-in-appeal no.49/BPS/LTU/MUM/2013 dated 9^th April 2013 of Commissioner of Central Excise & Service Tax (Appeals) who has rejected the appeal of Revenue against the order of the original authority i....

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....ended the benefit of notification no.54/2003-Cus dated 1^st March 2003. Show cause notice was issued to the respondent for the recovery of credit of Rs. 13,14,162 availed on imports effected against the former notification and Rs. 10,23,233 on imports against the latter which was alleged to be ineligible as the duty had not been collected and entitlement of such payment of duty to availment as cre....

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....ed itself in a prayer for disallowing the entire credit pertaining to the period before 17^th November 2005. Affirming the decision of lower authority, the impugned order holds that duty credit is permissible as notification no.54/2003 was available only to service providers, that respondent had the benefit of notification no.53/2003 intended for manufacturers and was covered by the amending notif....

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....ns provide for an alternative mode of discharging duty liability after regular assessment in accordance with law. 5. The principle to be determined is the impact of availment of credit when duty liability is discharged by recourse to alternative mode. That there is a duty liability is not in dispute; it is the manner of payment of the duty that, in the context of entitlement to CENVAT credit, t....