2017 (11) TMI 20

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..... ctual matrix that appellant had installed the capital goods in their own units at different places and was getting the goods job worked form such units and receiving it back and dispatched the same on payment of duty - demand set aside. CENVAT credit - outward transportation of the goods under GTA service - Held that: - the period during which the appellant availed CENVAT credit is September 20 .....

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..... o issues that fall for consideration in these appeals ; i. Whether appellant is eligible to avail CENVAT credit of the capital goods which were installed by the appellant in their own sister concern for manufacturing activity or otherwise; whether the CENVAT credit availed on service tax paid on outward transportation of the goods under GTA service has been correctly availed or otherwise. 4. .....

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..... the office of the Commissioner, Bangalore-II Commissionerate did not respond positively to those various letters written by the appellant nor did they disagreed with view expressed in those letters by appellant of availing the CENVAT credit on the inputs and the capital goods installed at the premises of the units who are undertaking job working. During the audit conducted, audit party raised an .....

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..... ived any response from the Department, appellant got the goods job worked by installing the capital goods in their units situated at different places. Denial of CENVAT credit on the Central Excise duty paid on the capital goods, in this case, seems to be totally unsustainable as both the lower authorities have not disputed the factual matrix that appellant had installed the capital goods in their .....

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..... et aside and I do so. 5. As regards the second issue i.e. availment of CENVAT credit of service tax paid on the outward goods transportation, I find that the period during which the appellant availed CENVAT credit is September 2007 to March 2008. Learned counsel was correct in submitting that the issue is now covered by the judgment of the Hon ble High Court of Karnataka in the case of Commi .....

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