9911796707
TMI Blog2010 (2) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions made by the applicant before him came to the conclusion that the appellant being a manufacturer/producer of iron ore, which is exempted from payment of duty, is not eligible to avail Cenvat credit on the input services as per the provisions of Rule 6(1) of Cenvat Credit Rules. Held that- in the light of the decision of Repro India Ltd. v. UOI 2009 -TMI - 33282 - BOMBAY HIGH COURT, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice under Rule 15(3) of the Cenvat Credit Rules, 2004. (3) Interest under Rule 14 of CCR, 2004 read with Section 75 of the Finance Act, 1994. 2. The issue involved in this case is regarding confirmation of demand of reversal of Cenvat credit availed by the applicant on the service tax paid on input services like GTA Services. The adjudicating authority after considering the submissions made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. MSPL Ltd., v. CCE, Belgaum in an identical situation. 4. Learned DR on the other hand would submit that the appellant has taken Cenvat credit with an intention to claim refund of the same as he was aware that the goods manufactured by them is not exigible to duty. It is the submission that the appellant should be put to some condition. 5. On a careful consideration of the submissions made b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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