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TMI Blog2014 (2) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the manufacture of products, proportionately the cenvat credit availed on GTA services for bringing iron ore to the factory were required to be reversed under Rule 3 (5) of Cenvat Credit Rules, 2004 - applicants are able to make out a prima-facie case for total waiver of duty and penalty, hence, pre-deposit of all dues adjudged is waived and its recovery stayed during pendency of the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sponge iron in their factory premises during the period January, 2005 to September, 2008. The applicants had procured 103004 MT of iron ore and 131112 MT of coal for use inside the factory for manufacture of sponge iron. He has submitted that in bringing the said iron ore and coal, the applicants had paid freight charges to various transporters and accordingly, the service tax paid on such tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Punjab Haryana High Court in the case of Commr. of Central Ex., Chandigarh I Vs. Punjab Steels : 2011 (21) STR 5 ( P H). He has also relied upon the Tribunal s decision in the case of Chitrakoot Steel Power Pvt. Ltd. Vs. Commr. of Central Excise, Chennai : 2008 (10) STR 118 (Tri.-Chennai). 4. The ld. A.R. appearing for the Revenue reiterated the findings of the ld. Commissioner (Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ines were not used in the manufacture of their final product, namely, sponge iron, but were sold in the market. Therefore, since the iron ores were sold as such without being used in the manufacture of products, proportionately the cenvat credit availed on GTA services for bringing iron ore to the factory were required to be reversed under Rule 3 (5) of Cenvat Credit Rules, 2004. Prima-facie, we f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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