2019 (8) TMI 911

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....ustoms, Excise & Service Tax Appellate Tribunal (for short 'the CESTAT') refusing to accept the appellant's contention that demand of Rs. 24,34,593/- out of total demand of Rs. 99,21,728/- as credit for 'activities relating to business' is not available to the appellant even though the said part of the demand was made after the normal period of limitation by invoking the provisions of Section 11A of the Act, 1944 read with Section 73 of the Finance Act, 1994 (for short 'the Act, 1994'). 2. This appeal was admitted on the following substantial question of law : "Whether on the facts and in the circumstances of the case, the Tribunal is justified in holding that the action taken to reopen the proceeding....

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....Section 11A of the Act, 1944 read with Section 73 of the Act, 1994. Shri Dubey would further submit that during the relevant period judgment rendered by the CESTAT, South Zonal Bench, Bangalore (Larger Bench) in ABB Ltd. v Commissioner of C.Ex. & S.T., Bangalore 2009 (15) STR 23 (Tri.-LB) was operative, therefore, the appellant was under bona fide belief that the appellant is entitled to credit showing the freight charges paid to the transporter as an 'activity relating to business'. 6. Shri Vinay Pandey, learned counsel appearing for the respondent, per contra, would support the impugned order and contest the substantial question of law on submission that the appellant was fully aware that the subject activity was not an activit....