2015 (11) TMI 1250

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..... redit on the service tax paid on the GTA services availed for transportation of the goods from the factory to the manufacturer to the depot of the Parle Biscuits has been correctly denied and cenvat credit demand has been upheld alongwith interest - respondent is not eligible to avail cenvat credit on GTA Services in respect of the supply of finished goods on the depots, cannot be treated as “plac .....

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..... ard and Inward Freight GTA Service during the period April 2005 - November 2005. The Adjudicating Authority confirmed the demand and recovery of cenvat credit alongwith interest and imposed penalty. By the impugned order, the Commissioner (Appeals) set aside the adjudication order and allowed the appeal filed by the respondent. 3. The Learned Authorised Representative for the Revenue submits th .....

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..... he job worker premises to the principal manufacturers depot and the cenvat credit on the service tax paid on the GTA services availed for transportation of the goods from the factory to the manufacturer to the depot of the Parle Biscuits has been correctly denied and cenvat credit demand has been upheld alongwith interest. 5. In view of the above discussions, the impugned order is modified to .....

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