2016 (6) TMI 765 - AT - Central Excise

Cenvat credit claimed on the transport service availed to bring the workers to their factory site disallowed - Held that - Learned adjudicating authority has examined the issue as to the distance between the place of work and the place where workers are picked up. This aspect is also coming out from para-7 of his order. When the nexus and integral connection of input with the manufacture comes out, it would not be proper to entertain Revenue appeal since no evidence has come from Revenue to impeach the order of the Commissioner (Appeals). Such decision can be taken following the ratio laid down by the Apex Court in the case of Ramala Sahkari Chini Mills Ltd. Vs CCE Meerut - (2010 (11) TMI 34 - SUPREME COURT OF INDIA ). - Decided against revenue

Summary

The Appellate Tribunal CESTAT CHENNAI dismissed the Revenue appeal regarding cenvat credit claimed on transport service for workers. The Tribunal found no evidence to impeach the Commissioner (Appeals) decision, citing the case of Ramala Sahkari Chini Mills Ltd. Revenue appeal was dismissed.