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TMI Blog2025 (2) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Cenvat Credit amount of Rs. 3,62,266/- by relying upon the judgment in the case of M/s JSW Steel Ltd. Vs. Commissioner reported in 2022 (3) TMI 913, Tribunal Mumbai, however, the Commissioner (Appeals) has denied and ordered for recovery of Cenvat credit of Rs. 22,77,408/- along with interest on the ground that the appellant could not produce the required document i.e. STTG Certificates, the Commissioner (Appeals) has also imposed equal penalty under 15 of Cenvat Credit Rules, 2004 read with Section 11 AC of the Central Excise Act, 1944. 2. Briefly the facts of the present case are that the appellant is engaged in manufacturing of TMT bars and was registered with the department. The appellant is discharging service tax liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same from the date of obtaining of STTG certificates from Railways as prescribed under Rule 9(1)(fa) and Rule 14 of the Cenvat Credit Rules 2004 and disallowed the Cenvat Credit of Rs. 22,77,408/- along with recovery of interest under Rule 9(1) (fa) and Rule 14 of the Cenvat Credit Rules 2004 read with Section 11AA of Central Excise Act 1944 and also imposed penalty of equal amount. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals) who modified the order and confirmed the demand of Rs. 22,77,408/- along with interest by invoking the extended period. Hence, the present appeal. 3. Heard both the parties and perused the record. 4. Ld. Counsel for the appellant submits that the impugned order is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious judgments including the judgment of CESTAT, Mumbai in the case of JSW Steel Ltd. cited (Supra). He further submits that with regard to the same issue different authorities are taking different view which cannot be permitted under law. He further submits that there was no prescribed form for submission of STTG certificates and it was only vide Circular No. 1048/36/2016-CX issued by the Board vide circular dated 20.09.2016 that a format was prescribed for the first time. Ld. counsel also submits that in this case the substantial demand is barred by limitation because in the impugned order nothing has been alleged as well as proved that the appellant has suppressed the material fact with intend to evade payment of duty. 5. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "7. On going through the Cenvat Credit Rules, 2004, we find that they do not prescribe any documents for availing of Service Tax credit during the disputed period in respect of the Service Tax paid on goods transport agency services. The appellant, in the present case, has nowhere contended which were the specified document for avalling of such credit during the relevant time. If no documents have been mentioned, TR-6 Challan has to be considered as a proper document, reflecting payment of such tax Further, it is also not the case of the appellant that Service Tax was not paid by the respondents or that they were otherwise not entitled to such credit. 8. The Punjab & Haryana High Court, in the case of CCE v. Raison India Ltd. (2007) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he credit to the respondents, as Rule 9 is a procedural aspect which cannot deny the claim of the respondents to avail of such Cenvat credit which they are, otherwise, admittedly, entitled to. The substantial question of law is answered accordingly." 4.1 In view of the above, we do not find any merit in the impugned order and set aside the same. Appeal is allowed. Consequential relief, if any, to the appellant." 7. Similarly, I find that in the case of Shree Prithvi Steel Rolling cited (Supra) wherein, the CESTAT Delhi Bench under identical circumstances has held in para 6 as under: 6. Having considered the grounds of appeal and the contention of the learned Authorised Representative, I find that in the facts and circumstances, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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