THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX LARGE TAXPAYER UNIT Vs. TAMILNADU PETROPRODUCTS LIMITED AND ORS.

JUDGEMENT

(1.) THIS appeal is by the Revenue under Section 35G of the Central Excise Act, 1944.

(2.) HEARD Mr. A.P. Srinivas, learned Senior Panel Counsel for the appellant and Mr. N. Prasad, learned counsel for the first respondent.

(3.) UPON gathering intelligence, a surprise inspection was conducted in January 2006 and it was found that the first respondent/assessee had used CENVAT credit as against the service tax paid by them prior to 1.1.2005. There was no liability for payment of service tax on inward transportation and outward transportation upto the stock point prior to 1.1.2005.