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TMI Blog2016 (8) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... dit for the period January 2011 to 31.3.2011, it is found that the issue is fairly settled in favour of the appellant in the case of Kakinada Seaports Ltd. v. C.C.E. & ST & Cus., Visakhapatnam II - [2015 (11) TMI 51 - CESTAT BANGALORE] which stands confirmed by Hon’ble Karanataka High Court in the case of C.C.E., Bangalore v. Stanzen Toyotetsu india (P) Ltd. - [2011 (4) TMI 201 - KARNATAKA HIGH C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld has not reversed the cenvat credit which he has improperly availed; as the provisions of Rule 2(l) were effective from 1.4.2001 and they should not have availed the cenvat credit of the service tax paid on the rent-a-cab service. - Appeal disposed of - Excise Appeal No.55419 of 2014-SM - Final Order No.52859/2016 - Dated:- 5-8-2016 - Mr. M.V. Ravindran, Judicial Member Present Shri P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the service provider for the period January 2011 to 31.3.2011, I find that the issue is fairly settled in favour of the appellant in the case of Kakinada Seaports Ltd. v. C.C.E. ST Cus., Visakhapatnam II - 2015 (40) STR 509 (Tri-Bang.) which stands confirmed by Hon ble Karanataka High Court in the case of C.C.E., Bangalore v. Stanzen Toyotetsu india (P) Ltd. - 2011 (23) STR 444; John Deer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be recovered from the appellant along with interest. 7. As regards the penalty imposed by the adjudicating authority and upheld by the first appellant authority, I find that the said penalty is upheld has not reversed the cenvat credit which he has improperly availed; as the provisions of Rule 2(l) were effective from 1.4.2001 and they should not have availed the cenvat credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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