2015 (12) TMI 221

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..... ember (J) For the Appellant : Shri Rupinder Singh, Adv For the Respondent : Shri R K Grover, DR ORDER Per Ashok Jindal The appellants are in appeals against the impugned order wherein input service credit has been denied to them. Consequently, demand on duty was confirmed against the appellant company along with interest and penalty imposed on both the appellants. 2. The facts of the case ar .....

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..... l for the appellant submits that in the Bill of Entry it is wrongly mentioned as 100% EOU. In fact, the goods have been imported by the DTA unit (appellant) who made the payment for the said goods of these capital goods were physically available in the premises of the DTA unit only. Merely wrong mentioning of the name of the 100% EOU, Cenvat Credit cannot be denied. He further submits that all the .....

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..... the Ld. Counsel and submits that the services on which appellant has availed input service credit have no relation to the business of the appellant. Particularly for GTA services he submits that appellant has not produced any evidence to show that goods have been sold by them on FOR basis. Therefore, he supported the impugned order. 6. Heard the parties. Considered the submission. 7. In this cas .....

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..... e Services, After Sale Services (commission paid to the services), Outward Goods Transportation Agency Services are the services in the nature of the services availed by the appellant in the course of business of manufacturing. Therefore, appellant is entitled to avail Cenvat Credit on these services as held by the Hon'ble High Court of Bombay in the case of Ultratech Cement Ltd. 9. With rega .....

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..... f the appellant that the goods have been sold on FOR basis is correct. Therefore, Cenvat Credit on outward transportation services is entitled to the appellant. 11. With these observations, I hold that appellant has taken Cenvat Credit correctly. Therefore, impugned demands i.e. duty and interest are not sustainable. Consequently, penalties are also not imposable. 12. With these terms impugned o .....

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