- (1.) Heard Sri Sudeep Kumar, learned counsel for appellant and Sri Dipak Seth, counsel for respondents.
(2.) This appeal under Section 35G of Central Excise Act 1944 (hereinafter referred to as "Act 1944") has arisen from judgment and order dated 01.03.2013 passed by Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (hereinafter referred to as "Tribunal") in ST/ROM/4755/2012 whereby application for review/modification of order dated 30.07.2012 passed in ST Appeal no. 649/2010SM has been rejected. Assessee appellant's appeal against recovery of Cenvat Credit of Rs. 4,04,179/has been rejected vide order dated 30.07.2012.
(3.) This appeal was admitted on following substantial question of law: "Whether the appellant can be said to be "Provider" of any "out put services" and is entitled for utilization of Cenvat Credit in terms of Rule 3 (4) of Cenvat Credit Rules, 2004 prior to amendment dated 01.03.2008.";