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TMI Blog2010 (7) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... d.- complete waiver of the dues adjudged against the appellants and stay recovery thereof pending decision in the appeals ordered. - E/302 TO 310/2010 - S/238-246/WZB/MUM./2010/SMC/C-IV - Dated:- 30-7-2010 - P. KARTHIKEYAN, JJ. ORDER 1. The impugned order disposed 9 appeals filed by the appellants challenging orders of the original authority which demanded duty and imposed penalty on the appellants as per the following details : Sr. No. Order-in- Original No. Date Amount of duty confirmed Amount of penalty imposed 1. 74/2006-07 3-10-2006 Rs. 3,29,511 Rs. 10,000 2. 71/2006-07 3-10-2006 Rs. 2,32,795 Rs. 10,000 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After due process of law, the original authority disallowed the credit taken in its CENVAT account relying on Circular No. 345/4/2005-TRU dated 3-10-2005. On appeal filed by the assessee, the Commissioner (Appeals) found that the assessee had availed GTA services on inward freight incurred, outward freight upto its depots and on outward freight for transportation of its final products to premises of its customers. He held that as far as inward freight was concerned, the assessee was entitled to credit of Service Tax paid. This could be allowed, as regards the Service Tax paid on the other categories, he held that the same would be available to the assessee in terms of the CBEC Circular No. 97/8/2007-ST dated 23-8-2007. The relevant extract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CCE ST [2009] 21 STT 77 (Bang. - CESTAT) (LB), the Commissioner (Appeals) found that Cenvat Credit Rules, 2004 were framed in exercise of the powers conferred by section 37 of the Central Excise Act, 1944 and section 94 of the Finance Act, 1994. Without stating the source, he has cited the following extract of a decision : 4.2 Now, it is well settled that no rule can be so interpreted as to take its scope beyond the very power under which that rule has been made. Therefore, in my opinion, no such interpretation can be given to the words input service as appearing in Rule 2 of the Cenvat Credit Rules, 2004 or to the phrase activities relating to business appearing thereunder as will make it beyond the rule-making power contained i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the original authority had wrongly interpreted theabove Circular to deny the credit of service tax in all the Orders-in Original. He submits that the Commissioner (Appeals) had held that the appellants are entitled to CENVAT credit of service tax paid on inward freight. It is submitted that most of the disputed credit related to freight paid for inward transportation. As regards the credit of service tax paid for outward freight, the dispute was covered in their favour by the decision of the Larger Bench of the Tribunal in the case of ABB Ltd. (supra). 7. I have also heard the learned JDR. He submits that as per the impugned order, the appellants are entitled to credit of service tax paid on inward freight. As regards the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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