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TMI Blog2015 (11) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner : Mr. A P Srinivas, Senior Panel Counsel For the Respondent : Mr. N Prasad JUDGMENT ( Judgment of the Court was delivered by V. Ramasubramanian, J. ) This appeal is by the Revenue under Section 35G of the Central Excise Act, 1944. 2. Heard Mr.A.P.Srinivas, learned Senior Panel Counsel for the appellant and Mr.N.Prasad, learned counsel for the first respondent. 3. The first respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee had used CENVAT credit as against the service tax paid by them prior to 1.1.2005. There was no liability for payment of service tax on inward transportation and outward transportation upto the stock point prior to 1.1.2005. 5. Therefore, the show cause notice was issued on 1.5.2006, proposing to recover the amount representing the CENVAT Credit wrongly availed and also for imposing a penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.3.2008. Aggrieved by the said order, the Commissioner of Excise has come up with the above appeal. 9. It is an admitted fact that the first respondent/assessee was not liable to pay service tax on the transportation of goods both inward and outward upto 31.12.2004. The liability was imposed only with effect from 1.1.2005. But, unfortunately, the first respondent/assessee paid service tax, even ..... X X X X Extracts X X X X X X X X Extracts X X X X
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