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TMI Blog2018 (10) TMI 1559X X X X Extracts X X X X X X X X Extracts X X X X ..... at site and Power Grid Corporation have issued the same to appellant for executing the contract of erection, commissioning and installation services - credit for this period allowed. Confirmation of demands for the period post 01.04.2008 - Held that:- It is seen that the Apex Court in various decisions has categorically held that CENVAT credit of the service tax paid on goods transport agency which are eligible to till 01.04.2008 and not for the subsequent period - demands confirmed along with interest are upheld. Penalty - Held that:- Since the issue was settled by the Apex Court in 2018, there is no reason to visit appellant with any penalty - Penalty set aside. Appeal disposed off. - Appeal Nos. ST/1146, 1354/2010 & ST/3034/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tober, 2009 to September, 2010. 3. Appellant herein during the period March, 2005 to March, 2008 availed CENVAT credit of service tax paid by them under goods transport agency for the transportation of transmission line materials manufactured by them, to their purchasers end. On a presumption that they are eligible for such CENVAT credit as the contract entered by them with various Power Grid Corporations indicates the cost of transmission line materials as Ex-works. The same understanding made them avail CENVAT credit during the period October, 2009 to September, 2010. 4. Learned Counsel after taking us through the case records submits that appellant is a manufacturer of transmission line materials during the relevant period, success ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransmission line materials and at the same time enters into another contract for rendering services of erection, commissioning and installation services. On which, he discharges the service tax liability and the goods transportation services is used for rendering the services of erection, commissioning and installation charges are used for transportation of transmission line materials which were already prepared for Power Grid Corporation, hence, availment of CENVAT credit availed by the appellant is wrong. As regards the Revenue s appeal, it is the submission that the adjudicating authority while confirming the demands raised for the period March, 2005 to March, 2008, has not imposed any penalty under Section 78 of the Finance Act, 1994, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rporation indicates that the cost of equipments/transmission line materials were Ex-works and appellant is required to deliver the same at site and Power Grid Corporation have issued the same to appellant for executing the contract of erection, commissioning and installation services. CENVAT credit availed by the appellant on the service tax paid under reverse charge mechanism for transport charges for this period, is correct as held by the Supreme Court in the above cited cases. We find that Apex Court in the case of Ultra Tech Cement Ltd., [2018 (9) G.S.T.L. (337) (S.C)] has also held so. In view of the situation that the law has been now settled for the period prior to 01.04.2008, which in favour of the appellant, demands confirmed aga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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