2012 (12) TMI 32

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..... lanation to Rule 2p of the CCR was deleted has not effected the assessees entitlement to avail the Cenvat credit. However, with effect from 1.3.08, with the issuance of Notification No. 10/08-CE(NT), the appellants were not entitled to avail the credit inasmuch as GTA services were specifically excluded the definition of output services. Denial of Service Tax credit for the period prior to 1.3. .....

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..... llants were not entitled to avail the Cenvat credit with effect from 18.4.06, when the explanation under Rule 2p was withdrawn initiated proceedings for denial of credit. Further, with effect from 1.3.08 Notification No. 10/08 CE (NT) was issued vide which the GTA services were specifically excluded GTA services from the definition of outdoor services. The said proceedings resulted in passing of t .....

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..... peal is partially allowed by holding that denial of Service Tax credit for the period prior to 1.3.2008 is not justified and denial of Cenvat credit for the period after 1.3.2008 is to be upheld. Lower authority would quantify the credit required to be reversed on the above basis. 5. As regards penalty of Rs.5,000/- imposed in each of the cases in terms of Rule 15A of Cenvat Credit Rules, 2004, .....

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