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Misc. Order No. 272/2012-SM(BR)(PB) arising from in EROM No. 25/2012-SM(BR) in Appeal No. E/1354/2009-SM(BR). Case: Ester Industries Ltd. Vs Commissioner of Central Excise, Meerut-II. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)

Judgment Cited authorities 2 Cited in Precedent Map Related
Case NumberMisc. Order No. 272/2012-SM(BR)(PB) arising from in EROM No. 25/2012-SM(BR) in Appeal No. E/1354/2009-SM(BR)
CounselFor Appellant: Shri R. Santhanam, Advocate and For Respondents: Shri R.K. Mathur, AR.
JudgesShri Mathew John, Member (T)
IssueCentral Excise Act, 1944 - Section 35C(2)
Judgement DateOctober 26, 2012
CourtCEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)

Order:

(Principal Bench At New Delhi)

  1. The applicants have filed this application requesting for rectifying of mistake perceived by them in Final Order No. 836/2011-SM(BR), dated 11-11-2011 passed by the Tribunal [2012 (26) S.T.R. 550 (Tri. - Del.)].

  2. The above Final Order disposed of Appeal No. E/1354/2009-SM in the matter of Cenvat credit taken by the applicants for service tax paid on insurance premiums paid for insuring their plant and machinery during the year 2004-05. The dispute was in relation to credits taken against invoices dated prior to 10-9-2004. As per Rule 9(1)(f) of Cenvat Credit Rules, 2004, credit for service tax paid in input services was allowed only against invoices raised on or after 10-9-2004. Since the applicants had taken credit based on invoices dated earlier to 10-9-2004, Revenue initiated proceeding for recovery of such credit taken and utilized by issue of Show Cause Notice dated 22-5-2006. The demand raised in the notice was confirmed along with interest and penalty. The applicant was contesting before the Tribunal that the demand was not maintainable on merits as well as that the demand was mostly time-barred since the Show Cause Notice for recovering credit...

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