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TMI Blog2022 (10) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... R This appeal has been filed by M/s. Sanghi Industries Limited against demand of reversal of cenvat credit. 02. Learned counsel pointed out that the matter has been earlier agitated and only two issues were left to be decided. In an earlier round of litigation the tribunal vide Final Order No. A/1882/WZB/AHD/2009 dated 12.08.2009 decided the said two issues. The first issue decided by tribunal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner, who confirmed the demand on reversal of service tax for the outward transportation of goods from the depot to the buyer's premises. The Commissioner however, dropped the demand in respect of transportation of goods from factory to the buyer's premises. 2.1 Learned counsel argued that the tribunal vide order dated 12th August, 2009 (supra) clearly allowed the benefit of cenvat credit on outw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les. He argued that they did not gained anything by wrongly taking the credit as they were operation under area based exemption. 03. Learned AR relies on the impugned order. He argued that the Commissioner has followed the decision of Larger Bench of Tribunal in the case of ABB Ltd. V CCE, Bangalore- 2009 (15) STR 23 (Tri.-LB). 04. I have considered the rival submissions. I find that the earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tand confirmed on the ground that the assessee has not been able to produce the document. Learned advocate for the appellant fairly agree that they are not in a position even now to produce the document. We, accordingly, confirm the said demand of duty against the appellant. 4. Matter is being remanded for segregation and quantification of both the demands. It is apparent from the aforesaid or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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