2014 (3) TMI 4

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..... . Therefore, I hold that the appellant are entitled to availed CENVAT Credit on the input service except the services availed by Emco Energy Ltd. to the tune of Rs. 1134 - appellant are directed to reverse the same and are liable to equal penalty - Decided partly in favour of assessee. - E/822/12-Mum - - - Dated:- 15-1-2014 - Ashok Jindal, J. For the Appellant : Shri H G Dharmadhikari, Adv .....

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..... ier, freight and forwarding service, which have been availed by the appellant and same has been transferred to various division, which actually availed the services in question. Therefore, I hold that the appellant are entitled to availed CENVAT Credit on the input service except the services availed by Emco Energy Ltd. to the tune of Rs. 1134/-. 5. The appellant are directed to reverse a sum o .....

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