2016 (8) TMI 631

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..... the Tribunal in Hindustan Zinc Limited vs. CCE & ST, Jaipur - II [2016 (6) TMI 402 - CESTAT NEW DELHI] which was held after examining the decision of the Hon’ble Supreme Court in Maruti Suzuki Ltd. vs. CCE, Delhi III [2009 (8) TMI 14 - SUPREME COURT ] and Tribunal’s decision in Doshion Ltd. vs. CCE, Ahmedabad [2012 (10) TMI 952 - CESTAT AHMEDABAD] as affirmed by Hon’ble Gujarat High Court in CCE .....

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..... ontesting the order-in-appeal dated 04/01/2016 of Commissioner (Appeals), Jaipur. In the said order the learned Commissioner (Appeals) upheld the original order of the Superintendent who disallowed the Cenvat credit of ₹ 21,201/- availed by the appellant on GTA services used for transportation of pet coke and other services received by the appellant in their power plant situated within the f .....

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..... lower Authorities. 4. After examining the appeal papers, I find that an identical issue has come up for decision by the Tribunal in Hindustan Zinc Limited vs. CCE ST, Jaipur - II (supra). It was held after examining the decision of the Hon ble Supreme Court in Maruti Suzuki Ltd. vs. CCE, Delhi III reported in 2009 (240) E.L.T. 641 (S.C.) and Tribunal s decision in Doshion Ltd. vs. CCE, Ahme .....

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