2008 (12) TMI 174

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....askar, DR, for the Respondent. [Order].- This is an application for waiver of the requirement of pre-deposit of penalty confirmed on the Appellant by the impugned order. The Appellant manufactured Steel Ingots for which they received some inputs. They have been taken Cenvat credit of Central Excise Duty paid on the input and capital goods. They have also taken credit of the service tax paid on ....

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..../- in Dec' 05 along with interest. The Department thereafter, issued a show cause notice for confirmation of the demand of allegedly wrongly taken service tax credit along with the interest and also for imposition of penalty. The Asstt. Commissioner vide order-in-original dt. 19-12-07 confirmed the Cenvat credit demand of Rs. 2,75,684/- along with interest, appropriated the amount already deposite....

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....nputs as such, it is only the Central Excise Duty credit which is required to be reversed and not the Service Tax credit of the service tax paid on the GTA Service in connection with the receipt of those inputs. He, therefore, pleaded that Asstt. Commissioner's impugned order is incorrect; that the appellant have a strong prima facie case and that in view of this, pre-deposit of penalty be waived.....

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....ferent things. When any duty paid inputs are received by a manufacturer, he is entitled to take Cenvat credit not only of Central Excise Duty paid on those inputs but also of the service tax paid on Goods Transport Agency Service used for transportation of the inputs up to the factory. The input goods and inputs services are two different inputs. I am, prima facie, of the view that when such cenva....