FIBRE FOILS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appeal and stay application are directed against order -in -appeal No. YDB/54/RGD/2011, dated 25 -1 -2011 passed by Commissioner of Central Excise (Appeals), Mumbai -II.

(2.) The appellant, M/s. Fibre Foils Ltd., Raigad paid Service Tax on GTA services received by them amounting to Rs. 2,71,247/ - during the period 1 -1 -2005 to 15 -6 -2005 and availed service tax credit of the tax paid on the strength of TR -6 challan. The department was of the view that since TR -6 challan was not a prescribed document under Rule 9 of the Cenvat Credit Rules, 2004 for availment of credit and hence, they are not eligible for the said credit. Accordingly, a notice was issued and the case was adjudicated by the jurisdictional Deputy Commissioner vide order dated 23 -11 -2009 confirming the demand of Rs. 2,71,247/ - under Rule 14 of the Cenvat Credit Rules, 2004 read with Rule 11A of the Central Excise Act, 1944 along with interest thereon. An amount of Rs. 1,46,641/ - paid by the assessee was adjusted against the said demands and an equivalent amount of penalty was also imposed on the appellant under Rule 15 of the said Rules, read with Section 11AC. The appellant preferred an appeal before the lower appellate authority, who dismissed the appeal and therefore, the appellant is before me.

(3.) THE Ld. AR appearing for the Revenue reiterates the findings of the lower authority.