2011 (11) TMI 652 - AT - Central Excise

Summary

The appeal by M/s. Port Officer - Gujarat Maritime Board against Order-in-Original No. 115/ST/2010 was dismissed by the Appellate Tribunal CESTAT AHMEDABAD. They had availed inadmissible Cenvat credit of sale tax amounting to &8377; 73,556/- paid by the supplier of the goods. The Commissioner (Appeals) upheld the original order, stating that confusion between sales tax and Service Tax rates was not a valid reason for the mistake. The decision was pronounced on 21-11-2011.