COMMISSIONER OF SERVICE TAX KOLKATA PRESENTLY KNOWN AS COMMISSIONER OF CGST Vs. ELECTRO STEEL CASTING LTD.

JUDGEMENT

(1.) This appeal filed by the revenue under Sec. 35G of the Central Excise Act, 1944 (the Act) is directed against the order passed by the Learned Customs, Central Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata (the Tribunal), in Service Tax Appeal No. 76415 of 2014 dtd. 27/9/2024.

(2.) The assessee filed the said appeal before the learned Tribunal challenging the order in original dtd. 25/7/2014 passed by the Service Tax Commissionerate, Kolkata. By the said order the demand of service tax made in the show cause notice was confirmed in exercise of the power under Sec. 73(2) of the Finance Act, 1994 (as amended), the demand of cenvat credit under Proviso to Sec. 73(2) of the Finance Act, 1994 as amended read with Rule 14 of the Cenvat Credit Rules, 2004 was confirmed and interest was directed to be paid and penalty was also imposed. Before the learned Tribunal, there were six issues which were taken up for consideration. The six issues have been tabulated by the learned Tribunal in pages 2 to 4 of the impugned order.

(3.) The revenue has raised the following substantial questions of law for consideration :