CENTRAL EXCISE Vs. INDUCTOTHERM INDIA (P.) LTD.

JUDGEMENT

(1.) REVENUE has changed the judgment of the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT' for short) dated 20th June 2013 by filing this Tax Appeal under section 35G of the Central Excise Act, 1944 ('the Act' for short) proposing following substantial question of law for our consideration:

(2.) THIS appeal arises in the following factual background:

(3.) ALTHOUGH the attention of the assessee was drawn to this fact by the Department, it had continued to avail such credit of service on cargo handling and therefore a show cause notice was issued proposing to recover the service tax credit of the total amount vide notice dated 1st March 2012 under proviso to sub -section (1) of section 11A of the Act read with rule 14 of the Credit Rules as also for charging interest at the prescribed rate under section 11AB and for imposition of penalty under rule 15(2) of the Credit Rules read with section 11AC of the Act.