2018 (12) TMI 663

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.... Kiran, Assistant Commissioner (AR) for the Respondent. ORDER Per: P. Venkata Subba Rao This appeal is filed against the Order-in-Appeal No. HYDEXCUS- MD-AP2-0181-17-18-CE, dated 19.01.2018. None appeared on behalf of the appellant despite notice. However, it is found that the issue falls in a narrow compass and hence can be decided even in the absence of representation from the appellant....

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....ed the demand on merits. After following due process, the Original Authority confirmed the demand and imposed penalty under Section 11AC of the Central Excise Act read with Rule 15 of CENVAT Credit Rules, 2004. The appellant challenged this order before the First Appellate Authority on the ground that the credit was admissible prior to 01.04.2008 when the limitation of credit on input services 'up....

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....nt of input service w.e.f. 01.04.2008 has held by the Hon'ble High Court of Karnataka in the case of ABB [2011 (23) STR 97 (Kar. HC)]. iii) In the case of Gray Gold Cements Ltd., [2014 (34) STR 809] the Hon'ble High Court of Andhra Pradesh held that credit on transportation of goods from place of removal upto buyers premises is available on the ground that service tax being a consumption of ser....