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TMI Blog2023 (1) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of the fact that Railways are issuing only a single copy of RR, which was deposited with the Railway at the time of delivery of the goods. Thus, during the relevant period, the practice was that the assessee retained one Xerox copy which was certified by the Railway staff. The benefit of cenvat credit under dispute is allowed - appeal allowed. - Excise Appeal No. 51936-51937 of 2022-SM - FINAL ORDER Nos. 50066 – 50067/2023 - Dated:- 18-1-2023 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Ms. Surbhi Sinha, Advocate for the appellant Sh. O. P. Bisht, Authorised Representative for the respondent ORDER Heard the parties. 2. The issue involved in both the appeals is disallowance of part of cenvat credit availed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.04.2010 vide Notification No. 7/2010-ST. iv) Thus, w.e.f. 01.04.2010 the service tax was finally levied on transportation of goods by Government Railways, except for those goods specified in Notification No. 8/2010-ST dt. 27.02.2010. The levy of service on the transportation of goods by Indian Railways however remained suspended until 30.09.2012 (Notification No. 43 ST 2012 dt. 02.07.2012). 5. As a practice in operation since long, department of Indian Railways was issuing only one copy of railway receipt/ consignment note to the consigner of goods and that too was required to be deposited by the consignee at the delivery end. The inconsistency as aforesaid was caused because of the procedure of issuing and retaining only one singl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Certificate for Transportation of Goods‟ by rail (STTG in short) issued by the Indian Railways, along with the photocopies of the railway receipts mentioned in the STTG certificate. 8. During the period between the coverage of the goods transportation services provided by the Railways and the curing of the procedural law as aforementioned, the department issued show cause notices proposing the reversal of cenvat credit availed on the strength of the authenticated photocopies of the railway receipt, followed by certificates issued by railway authorities evidencing the payment of services tax corresponding to the stipulated authenticated photocopies of the RR‟s, contending that the availment of cenvat credit without the compli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duce STTG certificate. The amount of disallowance with respect to show cause notice dt. 25.10.2013 was Rs.2,64,821/- and the disallowance for other show cause notice dt. 29.10.2014 was Rs. 1,55,502/-. Further, penalty was also imposed under Rule 27 of Central Excise Rules read with Rule 15(1) of Cenvat Credit Rules. Being aggrieved, the appellant is before this Tribunal. 11. Assailing the impugned order, learned Counsel appearing for the appellant urges that inspite of recording the finding that the RR reflecting the amount of service tax and the appellant produced the certified copy of RR, duly certified, benefit of cenvat credit was wrongly disallowed. It is further relevant that this was the transition period when the Central Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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