2018 (12) TMI 236

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..... ent ORDER Per: Archana Wadhwa After hearing both the sides I find that the appellant is engaged in the manufacture of Steel Pipes and Tubes and was procuring HR Coils from various sources including SAIL, Rourkela. The said HR Coils was being received through Rail and Railways were charging service tax for transportation of the same, which were shown in the Railway Receipt (RR), on the basis .....

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..... to regularize the credit availed by the assessee. 3. However, vide show cause notice, proceedings were initiated against them on 31.07.2015 and the authorities did not accept the said certificate on the ground that the same was not made available at the time of taking credit. Further objection was also raised that it is only the consignor of the goods i.e., SAIL, who is entitled to avail the cre .....

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..... tely were confirmed along with confirmation of interest and imposition of penalty of identical amount. The said order was upheld by Commissioner (Appeals). Hence the present appeal. 4. The facts are undisputed in the present case the appellant had admittedly availed credit on the basis of RRs and subsequently produced the STTG certificate, which was relatable to the same RRs on the basis of whic .....

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..... or ready reference:- "(v) In case if the Service Tax has been paid by the consignor but CENVAT credit is to be availed by the consignee, who is eligible for such credit as per the rules, the consignor shall make a written request to Railways for issue of consignee-wise STTG certificate duly indicting the RR details pertaining to the consignee in the format prescribed above. The competent Railway .....

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..... at they had not availed the credit in question. Further the Revenue's objection that the circular was issued in 2016 and as such would not be applicable for the period prior to that can also not be appreciated inasmuch as the circular is nothing but clarification of the law by the Board. Such clarifications, even though issued subsequently, would relate back to the law as was on the statute book e .....

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