2016 (9) TMI 419

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..... cutting charges in the assessable value of clearance paper in reel form from factory gate. In that circumstances, I hold that the respondent is entitled to avail cenvat credit of service tax paid on cutting charges, therefore, I do not find any infirmity in the impugned order and the same is upheld. - Decided against the Revenue - E/57658/2013-(SM) - Final Order No. 61011/2016 - Dated:- 26-7-201 .....

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..... , a show cause notice was issued to the respondent to deny credit of service tax paid for conversation of paper reel into paper sheet. The matter was adjudicated, cenvat credit was availed by the respondent is denied consequently, duty was demanded along with interest and equivalent amount of penalty was imposed. On appeal before the Ld. Commissioner (A), the Id. Commissioner (A) has made the cate .....

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..... t to the cutting centres is higher than the value at which same is being sold at the factory to the independent buyer. In that circumstances, the respondent is not entitled to take cenvat credit. 4. On the other hand the Ld. Counsel for the respondent submits that the cutting charges has been included in the assessable value of paper in reel form cleared from their factory gate , therefore, th .....

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