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TMI Blog2017 (6) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... of jurisprudence - HELD THAT:- The assessee takes credit on raw materials used in the manufacture of polyester chips as also on input services. One item of such input service is service of Goods Transport Agency for transporting the polyester chips to the factory of their principal. The period of dispute is January, 2007 to July, 2008. Larger Bench s judgment of Tribunal in Sterlite Industries (I) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for short the Tribunal ). 1. Whether the learned CESTAT was just in holding that the said goods manufactured on job work basis on which no duty was paid by the respondent are not exempted goods and accordingly holding that the provisions of Rule 6(1) of the Cenvat Credit Rules are not applicable? 2. Whether in the facts and circumstances of the case, the learned CESTAT has rightly considered the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r chips as also on input services. One item of such input service is service of Goods Transport Agency for transporting the polyester chips to the factory of their principal. The period of dispute is January, 2007 to July, 2008 The Additional Commissioner of Customs confirmed the duty demanded for an aggregate amount of Rs. 24,41,571/- and also imposed 100% penalty under Rule 15 of the Cenvat Cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra) was relatable to credit availability of inputs and as such the same would not be applicable in respect of credit availability of input services. The said distinction made by the authority for not applying the ratio of Larger Bench s decision of the Tribunal cannot be appreciated. There is no difference between the inputs and input services credit and the issue being the same i.e. clearance of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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