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TMI Blog2019 (5) TMI 1616X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of suppression etc made out - Admittedly show cause notice states that same arises pursuant to audit. We find that similar show cause notice was issued previously also. CENVAT Credit - HELD THAT:-The appellant is liable to reverse cenvat credit only for the normal period of limitation which is July, 2012 to December, 2012 as the show cause notice is served on 18 July, 2013, and the appellant has filed return for the month of June 2012 on 9th July, 2012 - penalty imposed is also set aside. The appellant is directed to file a calculation of the amount they are required to reverse by way of Cenvat Credit before the Original Adjudicating Authority and Commissioner shall verify the same and if any discrepancy is pointed out, and the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee manufacturer is entitled to take Cenvat Credit of outward transport up to the place of removal and the same was further clarified that till the point where the property in the goods is transferred. It was clarified that where the manufacturer delivers goods at the buyers premises and buyers accepts goods after such inspection, and the goods remain the property of the manufacturer till the door of the buyer, in such case manufacturer was entitled to take cenvat credit till the point of delivery i.e. door of the buyer of the goods. 4. It is further alleged in the show cause notice that the taking of Cenvat Credit came to notice of the Revenue in the course of audit of the record by the Department. Accordingly, it appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that on merits it may be held that they are not entitled to Cenvat Credit. However the Ld. Counsel further argues that as there were divergent opinion and also in the preceding period this Tribunal has held in their favour vide Final Order No. 57848/2017 dated 9th November, 2017. Wherein this Tribunal held that the appellant is entitled to Cenvat Credit following its precedent judgment in Birla Corporation Ltd. V/s CCE, Jaipur-II, also in Madras Cement Ltd. V/s Additional Commissioner of Bangalore of the Karnataka High Court. According to appellant as the issue was debateable and there were divergent views of the different Benches of the High Court and this Tribunal, and the said issue was finally settled by order of Hon ble Supreme Court b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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