{"id":78980,"date":"2007-11-22T00:00:00","date_gmt":"2007-11-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/acc-ltd-vs-commissioner-of-central-excise-on-22-november-2007"},"modified":"2017-06-15T22:33:21","modified_gmt":"2017-06-15T17:03:21","slug":"acc-ltd-vs-commissioner-of-central-excise-on-22-november-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/acc-ltd-vs-commissioner-of-central-excise-on-22-november-2007","title":{"rendered":"Acc Ltd. vs Commissioner Of Central Excise on 22 November, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Acc Ltd. vs Commissioner Of Central Excise on 22 November, 2007<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2008 10 S T R 223<\/div>\n<div class=\"doc_bench\">Bench: M Ravindran<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>M.V. Ravindran, Member (J)<\/p>\n<p>1. This stay application is directed against the confirmation of demand and imposition of penalty.\n<\/p>\n<p>Considered the submissions made by both the sides and perused the records.\n<\/p>\n<p>2. The issue involved in this case is regarding the eligibility of the applicant for availing credit of the service tax paid on the GTA service for transporting the final products to the dealers and depot.\n<\/p>\n<p>3. This issue has been referred to Larger Bench by the Regional Bench of Bangalore in the case of India Cements Ltd. v. C.C.E., Tirupati 2007 (8) S.T.R. 43 (Tri.) : 2007 (216) E.L.T. 81. It is the convention that when the matter is referred to a Larger Bench stay of recovery of the amount is granted. There is no reason to deviate from such convention.\n<\/p>\n<p>4. Accordingly, since the issue in dispute in this case stands referred to Larger Bench, the application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Acc Ltd. vs Commissioner Of Central Excise on 22 November, 2007 Equivalent citations: 2008 10 S T R 223 Bench: M Ravindran ORDER M.V. Ravindran, Member (J) 1. This stay application is directed against the confirmation of demand and imposition of penalty. Considered the submissions made by both [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-78980","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Acc Ltd. vs Commissioner Of Central Excise on 22 November, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/acc-ltd-vs-commissioner-of-central-excise-on-22-november-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Acc Ltd. vs Commissioner Of Central Excise on 22 November, 2007 - Free Judgements of Supreme Court &amp; 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