2017 (4) TMI 788

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..... ot engaged in trading of the imported goods from the said premises but, took dealers’ registration, so as to enable them to issue invoices to their own units for availing Cenvat Credit - credit allowed - appeal allowed - decided in favor of assessee. - E/11255/2014 - A/10486/2017 - Dated:- 17-2-2017 - Dr D.M. Misra, Hon'ble Member (Judicial) For Applicant(s) : Shri N K Oza, Advocate .....

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..... or recovery of the credit alongwith interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, the Appellant filed an appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present Appeal. 3. The Ld Advocate for the appellant has submitted that the godown where the appellant stored their impor .....

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..... eir respective godowns. Also, from the records, it is evident that the appellants were not engaged in trading of the imported goods from the said premises but, took dealers registration, so as to enable them to issue invoices to their own units for availing Cenvat Credit. It is held by this Tribunal in Kites Industries India Ltd s case that Service Tax paid in relation to storage of raw materia .....

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