SKS ISPAT & POWER LTD Vs. COMMISSIONER, CENTRAL EXCISE, CUSTOMS & SERVICE TAX CENTRAL EXCISE BHAWAN

JUDGEMENT

(1.) This appeal under Section 35G of the Central Excise Act, 1944 (for short 'the Act, 1944') would call in question the legality and validity of the appellate order passed by the Customs, Excise & Service Tax Appellate Tribunal (for short 'the CESTAT') refusing to accept the appellant's contention that demand of Rs.24,34,593/- out of total demand of Rs.99,21,728/- as credit for 'activities relating to business' is not available to the appellant even though the said part of the demand was made after the normal period of limitation by invoking the provisions of Section 11A of the Act, 1944 read with Section 73 of the Finance Act, 1994 (for short 'the Act, 1994').

(2.) This appeal was admitted on the following substantial question of law :

(3.) The period involved in this appeal is April, 2009 to March, 2011. During this period the appellant availed the CENVAT credit to the tune of Rs.99,21,728/- on service tax on freight paid on outward transportation up to the place of removal. There were other credits availed by the appellant, which has been disallowed by the Commissioner and thereafter, by the CESTAT, however, the other demands are not in question before us. We are only concerned with credit to the tune of Rs.24.34.593/-.