FORGE INDIA LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) IN terms of the impugned order, the appellant is required to deposit the duty of Rs. 1,44,213/ - and equal penalty.

(2.) The period of dispute is from 1 -1 -05 to 31 -12 -05. The issue is whether Cenvat credit can be taken in respect of service tax on outward transportation. The learned Counsel relied on Board's Circular No. 97/8/2007 -S.T. dated 23 -8 -07 wherein the matter is clarified. The learned DR has stated that the appellant has not given proper evidence for incurring expenditure on outward transportation till the date of delivery.

(3.) ON a very careful consideration of the issue, prima facie, the appellants have a strong case in favour in view of the Board's circular. Therefore, we order full waiver of tax demanded and also penalty imposed till the disposal of appeal.