9911796707
TMI Blog2016 (3) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... : - Since the fact is not under dispute that the service tax paid by the appellant was taken as Cenvat credit, denial of such credit is not in confirmity with Rule 3 of the Cenvat Credit Rules, 2004, which mandates that service tax paid on input service received by the manufacturer of final product is eligible for Cenvat credit - denial of credit unjustified - appeal allowed - decided in favor of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of entire amount as Cenvat credit instead of 25% of the gross amount charged by the goods transport agency was objected to by the Central Excise Department. The SCN issued in this regard culminated in the adjudication order dated 24-8-2012, wherein Cenvat credit of ₹ 55,799/- was confirmed and equal amount of penalty was confirmed against the appellant. The adjudication order was upheld by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l product is eligible for Cenvat credit. 5. In view of the statutory provisions, I am of the considered opinion that denial of Cenvat credit to the appellant is not proper and justified. Thus, I do not find any merits in the impugned order, and accordingly, after setting aside the same, I allow the appeal in favour of the appellant. (Dictated and pronounced in the open Court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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