BALAJEE STRUCTURAL (INDIA) P. LTD. Vs. COMMR. OF C. EX. & S.T., RAIPUR
LAWS(CE)-2015-4-51
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on April 07,2015

Balajee Structural (India) P. Ltd. Appellant
VERSUS
Commr. Of C. Ex. And S.T., Raipur Respondents




JUDGEMENT

ASHOK JINDAL,MEMBER (J) - (1.)The appellant is in appeal against the impugned order denying Cenvat Credit on outward transportation services. During the period April 2010 to September 2011 the appellant availed input service credit on outward transportation services. During the course of the audit it was revealed that the appellant has taken Cenvat Credit on outward transportation services. Therefore, a show cause notice dated 23 -1 -2012 was issued to the appellant to deny the Cenvat Credit and same was adjudicated. Demand on account of denial of Cenvat Credit was confirmed along with interest and equivalent amount of penalty was also imposed. Aggrieved from the said order appellant is before me.
(2.)The Ld. Counsel for the appellant submits that the appellant is under bona fide belief that they are paying outward transportation charges. Therefore, they are entitled to take Cenvat Credit thereon and there were conflicting decisions. Therefore, extended period of limitation is not invokable. To support his contention he relied on the decision in the case of Real Ispat & Power Ltd. v/s. C.C.E. Raipur vide Final Order No. S/51804/2014 -SM(BR) dated 16 -5 -2014, in the case of C.C.E., Belgaum v/s. Vasavadatta Cements Ltd. - : 2011 (24) S.T.R. 542 (Kar.), Triveni Engineering & Indus Ltd. v/s. C.C.E. Bangalore - : 2012 (26) S.T.R. (406) : 2012 (282) E.L.T. 223 (Kar.) and in the case of Roop Polymers v/s. C.C.E., Gurgaon - : 2011 (21) S.T.R. 74 (Tri -Del).
(3.)On the other hand Ld. AR reiterated the findings of the impugned order.
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