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TMI Blog2008 (12) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... t also of the service tax paid on Goods Transport Agency Service used for transportation of the inputs up to the factory. The input goods and inputs services are two different inputs. I am, prima facie, of the view that when such cenvated inputs are removed as such as per the requirement of Rule 3(5) of Cenvat Credit Rules only, it is only the Central Excise duty credit which is to be reversed – p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as such and in terms of the provisions of Rule 3(5) of the Cenvat Credit Rules' 04 reversed only the Central Excise Duty credit but did not reverse Cenvat credit of the service tax on Goods Transport Agency's service which has been used for receipt of those inputs. The Department is of the view that in such cases along with the reversal of the Cenvat credit of excise duty paid on the inputs, the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal before the Commissioner (Appeals) was dismissed by the Commissioner (Appeals) vide impugned order dt. 7-8-08. It is against this order that the present appeal along with the stay application has been filed. Since the service tax credit along with interest has already been reversed by the Appellant, the request...... for waiver of requirement of pre-deposit of penalty. 2. Shri Gaurav Agrawa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts is required to be reversed, but also Cenvat credit of service tax on Goods Transport Agency Services used in connection with the receipt of the inputs is also to be reversed and since the Appellant had not reversed the service tax credit and they did so only when it was pointed out by the Deptt., in addition to confirmation of the service tax credit demand along with interest, penalty has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . While the issue can be examined at the of regular hearing, at this stage, I am of the view that the appellant have a strong prima facie case. Moreover, the entire amount of service tax credit in dispute, along with interest, had been reversed prior to issue of the show cause notice. In view of these circumstances, the requirement of pre-deposit of the penalty is waived for hearing of this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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