2020 (1) TMI 323

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t and penalty and the matter was referred to the original authority to quantify the demand. 2. Briefly the facts of the present case are that the appellant are engaged in the manufacture of excisable goods viz. P or P medicaments falling under Chapter 30 of the First Schedule to the CETA, 1985 and are availing CENVAT credit on inputs and input services and capital goods under CENVAT Credit Rules, 2004. During the course of audit on the record of the appellant by the audit party for the period January 2005 to January 2006, it was noticed that the appellant had availed input service credit of Rs. 1,48,164/- on 20/12/2005, paid on outward freight i.e. airfreight and transportation service on the export of finished goods. Thereafter a show-ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Citadel Fine Pharmaceuticals [1989(42) ELT 515 (SC)] wherein it was held that all adjudication necessarily needs to be concluded with a reasonable time limit. He also submitted that the learned Commissioner(Appeals) has not given any reason for concluding the proceedings after a period of 12 years. It is his further submission that the show-cause notice has not provided the bifurcation of the credit used for outward transportation of goods and airfreight charges. He further submitted that the order of Commissioner(Appeals) is beyond the show-cause notice. He further submitted that the period involved in the present case is 2005-06 and as per the definition of input service during the relevant period, as per Rule 2(l) of CCR, the outward tra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T-MUM] ii. Banco Products (India) Ltd. Vs. CCE, Vadodara-I [2018(2) TMI - CESTAT Ahmedabad] iii. Khanna Industrial Pipes Pvt. Ltd. Vs. CCE, Thane-I [2016(43) STR 209 (Tri. Mumbai)] iv. Pee Cee Cosma Sope Ltd. Vs. CCGST, Cus & Ex. HQRS [2018(362) ELT 975 (MP)] He also relied upon the clarification issued by the Circular No.999/6/2015-CX dt. 28/02/2015. 6. After considering the submissions of both the sides and perusal of the material on record, I find that the appellant which is a PSU have availed CENVAT credit on outward freight which falls under the definition of input service prior to the amendment in the definition of input service effected from 01/04/2008. Further I find that the appeal before the Commissioner(Appeals) was filed....