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TMI Blog2016 (11) TMI 1485X X X X Extracts X X X X X X X X Extracts X X X X ..... rcane service - Held that: - the issue is no more res integra in terms of the decision of the Hon ble Allahabad High Court in the case of Balrampur Chini Mills Ltd. vs. UOI [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] wherein the Board Circular No.904/24/2009-CX dated 28.10.2009 requiring reversal of credit or payment of amount in terms of Rule 6 stands quashed - appeal allowed - decided in favor of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid electricity is sold to KPTCL and the remaining part of the said electricity is used by them in or in relation to manufacture of their final product. The appellants are availing the credit of service tax paid on inward transportation of sugarcane services. Accordingly, in the financial year 2007-08, appellant had availed the total CENVAT credit of ₹ 49,49,050/- on inward transportation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e penalty to ₹ 2000/- from ₹ 3,54,559/-. Being aggrieved by the said order, the appellant filed the present appeals. 3. Heard learned counsels for both the parties and perused the records. 4. The learned counsel for the appellant submitted that the order is not sustainable in law and the same is opposed to the various decisions rendered by the higher judicial fora. In support of his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 372 (All.) wherein the Board Circular No.904/24/2009-CX dated 28.10.2009 requiring reversal of credit or payment of amount in terms of Rule 6 stands quashed. Besides this case, the issue is also been settled in favour of the assessee in the following cases: (i) UOI vs. DSCL Sugar Ltd. (supra) (ii) Gularia Chini Mills (supra) (iii) CCE vs. Shree Datta SSK Ltd.: 2015 (4) TMI 215 (CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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