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Forge India Ltd v. Commissioner Of C. Ex

Forge India Ltd v. Commissioner Of C. Ex

(Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi)

| 23-01-2008

T.K. Jayaraman, Member (T)

1. In terms of the impugned order, the appellant is required to deposit the duty of Rs. 1,44,213/- and equal penalty. The period of dispute is from 1-1-05 to 31-12-05. The issue is whether Cenvat credit can be taken in respect of service tax on outward transportation. The learned Counsel relied on Boards Circular No. 97/8/2007-S.T. dated 23-8-07 wherein the matter is clarified. The learned DR has stated that the appellant has not given proper evidence for incurring expenditure on outward transportation till the date of delivery.

2. However, the learned Advocate countered the argument stating that evidence nad been produced but the learned Commissioner (Appeals) has not taken them into account.

3. On a very careful consideration of the issue, prima facie, the appellants have a strong case in favour in view of the Boards circular. Therefore, we order full waiver of tax demanded and also penalty imposed till the disposal of appeal.

(Dictated in the open Court)

Advocate List
Bench
  • S.N. JHA, PRESIDENT
  • T.K. JAYARAMAN, MEMBER
Eq Citations
  • 2008 [10] S.T.R. 489 (Tri. - Del)
  • LQ/CESTAT/2008/235
Head Note

Indirect Taxes — Cenvat Credit — Waiver of tax and penalty — Appellant's strong case in favour in view of Board's circular