ULTRATECH CEMENT LTD Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) These three tax cases {two by M/s. Ultratech Cement Ltd. (the Assessee) namely Tax Case No. 08 and 09 of 2014 and one by Central Excise Department, Raipur (the Department) namely Tax Case No. 23 of 2014} arise out of the order dated 18.11.2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi, Court No. III (the Tribunal).

(2.) The Assessee manufactures cement and supplies to different consumers. While paying excise duty on the cement, it had also taken benefit of Cenvat credit for the service tax paid to the Goods Transport Agency (GTA) for supplying goods upto the consumer's premises.

(3.) The Central Excise Commissioner, Raipur (the Commissioner-Raipur) issued a show cause notice dated 20.05.2009 asking the Assessee as to why the Cenvat credit taken for the period April 2008 to March, 2009 be not reversed and penalty alongwith interest be not imposed. It was further provided in the notice to show cause as to why the period be not extended to January 2005 under the proviso to section 11A of the Central Excise Act, 1944 (the Act). This show cause notice has ultimately given rise to Tax Case No. 09 of 2014.