2015 (12) TMI 814

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..... no dispute regarding the payment of duty. Therefore, whatever duty is being paid, appellant is entitled to take Cenvat Credit. In these circumstances, I hold that proceedings in this case were not required to be initiated. - Impugned order is set aside - Decided in favour of assessee. - E/59897/2013-EX(SM) - Final Order No. A/50374/2015-EX(SM) - Dated:- 13-2-2015 - Shri Ashok Jindal, Member (J) .....

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..... s and therefore, they are entitled to take Cenvat credit to the extent of 25% of the Service Tax on the value of 25% of transportation charges. In these set of facts proceedings were initiated against the appellant which were converted into denial of Cenvat credit. Consequently demand on duty along with interest and penalty was also imposed. 3. Heard the parties. 4. Considering the facts tha .....

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