2018 (10) TMI 1559

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.... filed by the Revenue. Sl. No. Appeal No. Appellant (s) Respondent (s) Impugned Order 1. ST/1146/2010 CC, CE & ST, Hyderabad -IV Vijay Electricals Ltd., OIO No. 04/2009 - ST (Commnr.) dated 28.12.2009 2. ST/1354/2010 Vijai Electricals Ltd., CC, CE & ST, Hyderabad-IV -do- 3. ST/3034/2012 -do- -do- OIA No. 185/2012 (HIV) S. Tax dated 23.07.2012 2. The relevant facts that arise for consideration in these appeals is regarding the eligibility to avail CENVAT credit of service tax paid under reverse charge mechanism on goods transport agency during the period March, 2005 to March 2008 and October, 2009 to September, 2010. 3. Appellant herein during the period March, 2005 to March, 2008 availed CENVAT credit of service tax pa....

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.... Vs. Andhra Sugars Limited [2018 (10) G.S.T.L. (12) (S.C)]. As regards the CENVAT credit availed on the service tax paid for the period October, 2009 to September, 2010, he submits that the Bench may take a view has they have discharged the service tax liability along with interest at the same time, he prays for setting aside the penalty imposed. 5. Learned Departmental Representative submits that the issue as to eligibility to avail CENVAT credit of service tax paid on outward transportation of the goods is one of the question in these proceedings. He submits that appellant is a manufacturer of transmission line materials and at the same time enters into another contract for rendering services of erection, commissioning and installation s....

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....commission the transmission lines. 8. The demands which have been confirmed by the Adjudicating Authority in this case can be spread out into two separate periods. First period prior to 01.04.2008 and second post 01.04.2008. 9. As regards the eligibility to avail CENVAT credit on the service tax paid on goods transport agency prior to 01.04.2008, we find there is no dispute as to the fact that such service tax liability has been discharged by the appellant under reverse charge mechanism, availed the CENVAT credit of service tax which, we find is correct as the agreement with Power Grid Corporation indicates that the cost of equipments/transmission line materials were Ex-works and appellant is required to deliver the same at site and Power....