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TMI Blog2017 (5) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... input services were those referred to under clauses (e), (f) and (g) of sub-rule (1) of Rule 9 - appeal allowed - decided in favor of appellant. - Central Excise Appeal No.13330 to 13332 OF 2014-SM - A/10878-10880/2017 - Dated:- 17-3-2017 - Dr. D.M. Misra, Member (Judicial) Shri Aditya Tripathi, Advocate for the appellant Shri A. Mishra, A.R. for the Respondent-Revenue ORDER Per Dr. D.M. Misra These three appeals are filed against the Order in-Appeal No. VAP-EXCUS-000- APP - 166 - 168 - 14-15 dated 17.7.2014 passed by the Commissioner(Appeals),Central Excise, Customs Service Tax, Vapi. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of excisable goods and ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed with penalty. He submits that from the very beginning, the Department proceeded under wrong notion that the appellants had availed CENVAT credit on supplementary invoice, whereas they had availed credit on documents prescribed under Rule 9(1)(e) of CENVAT Credit Rules, 2004 under which service tax was paid on GTA service albeit for the past period against GAR-7 Challan. It is his submission that this issue is no more res integra being covered by the Division Bench judgment of this Tribunal in the case of JSW Steel Ltd. vs. C.C.E., Salem 2009 (14) STR 310 (Tri-Chennai). 4. Ld. A.R. for Revenue reiterates the findings of the ld. Commissioner (Appeals). 5. Heard both sides and perused the record. I find that the issue for deter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat was availed by the appellants was credit of service tax paid by themselves on banking and financial services received from M/s. ICICI Bank Ltd. By virtue of the relevant legal provisions, the appellants were liable to pay such tax. Further, they were entitled to avail credit of such tax and utilize the same for payment of duty on their final products. The learned Commissioner denied such credit to the appellants on the very same ground, which we cannot sustain for the reasons already stated. 6. I do not see any reason to deviate from the aforesaid observation of the Division Bench of this Tribunal. In the result, the impugned order is set aside and the appeals are allowed with consequential relief, if any, as per law. (Dictate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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