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TMI Blog2015 (12) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... roducts Pvt. Limited and not by the appellant. The Service Tax paid under the challans on reverse charge basis has thus, to be considered as Service Tax paid by M/s. Parle Products, Pvt. Limited and not by the appellant. Cenvat credit of such Service Tax paid is not admissible to the appellant. - Decided in favour fo Revenue. - E/1061-1062/2007 and E/59/2010 - Final Order Nos. A/11711-11713/2014- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which Revenue has filed appeal. 3. Heard learned AR and perused the case records. The facts of the case are available in Para 27 of the O-I-O No. 44 to 46/AC/060 dated 31-1-2007 in the statement of Shri Sadhuram J. Phagnani, Director of the appellant and are reproduced below :- 27. As per the statement of Shri Sadhuram J. Phagnani, Director of M/s. Laomore Biscuits Pvt. Limited, they are ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Act, 1944 and Central Excise Rules, 1944 is mentioned in the terms and conditions as being agreed upon by M/s. Parle Products Pvt. Limited and the assessee. He has also stated that all the inward and outward freight are paid by M/s. Parle Products Pvt. Limited to. the transporters on bill basis and the Service Tax cheques is being sent to them by M/s. Parle Products Pvt. Limited which is depo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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