2012 (6) TMI 726

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..... order has been upheld by this Tribunal also in the order dated 02/08/2011. That being the position, the appellant has rightly taken the credit. It is not a suo motu action on the part of the appellant but an action as directed by the lower appellate authority, which was reconfirmed by this Tribunal. Therefore, there is absolutely nothing wrong on the part of the appellant in availing the Cenvat cr .....

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..... edit in September 2006. A show-cause notice dated 21/11/2006 was issued to the appellant for denial of Cenvat credit on the said GTA services and vide order dated 07/11/2007, the credit was denied. The appellant preferred an appeal against the said order and vide order-in-appeal No.12/11/2009 the lower appellate authority allowed the credit. In pursuance of the said order, the appellant availed th .....

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..... considered the submissions. As the issue lies in a narrow compass, I take up the appeal itself for disposal after granting stay. 4.1 The only ground alleged by the revenue against the appellant is that they have taken credit suo motu. There is no dispute whatsoever on the amount of credit taken. In the instant case, the credit has been taken in pursuance to and in accordance with the order passe .....

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