2014 (12) TMI 117

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..... arding receipt of inputs, therefore, whatever transportation has been paid by the appellant on Inward Transportation Service are entitled for input service credit. Further, the measurement Tolerance is on account of receipt of inputs and supply of finished goods. In these terms, it cannot be said the appellants have received the input in short quantity. Therefore, service tax on inward transportat .....

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..... uthority of India Ltd. (GAIL) through pipelines and the same was supplied through petrol pumps or through pipelines to the consumers. The appellant is availing CENVAT credit on inputs on Inward Transportation Service and paying duty on their final product. At the end of the year, the appellant maintains a balance-sheet and account for Measurement Tolerance in their balance sheet showing shortage o .....

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..... refore, impugned orders are to be set aside and appeals are to be allowed. 4. On the other hand, ld. AR reiterates the finding and allegation incorporated in the impugned orders. 5. Heard the parties. Considered the submissions. 6. In this case, there is no dispute on account of availment of CENVAT credit on inputs. When there is no dispute regarding receipt of inputs, therefore, whatever .....

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