9911796707
TMI Blog2024 (2) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... of Service Tax or in regard to the documents. There is no such dispute in this case. In the present case, the services availed are in the nature of inward and outward transportation of the goods. This is essential services for the manufacturing activity. Further, there is no requirement for an assessee to furnish one-to-one co-relation of the input services and the credit availed. There are no merits in the view taken by the Adjudicating Authority in denying the credit availed on input services. Recently, the Larger Bench in the case of M/s. Ramco Cements Limited Vs. Commissioner of Central Excise, Puducherry [ 2020 (6) TMI 794 - CESTAT CHENNAI ] had held that the credit availed on outward transportation services is eligible when the fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use Notice dated 26.08.2011 was issued for the period from August 2006 to March 2007 proposing to deny the credit of Rs.1,66,95,739/- being the excise duty paid on inputs and Rs.29,26,868/- being the Service Tax paid on input services availed by the appellant. After due process of law, the Original Authority held that the activity of the appellant amounts to manufacture and that the appellant is eligible for credit on inputs. The demand of Rs.1,66,95,739/- being the credit availed on inputs was dropped. However, the Original Authority confirmed the demand of Rs.29,26,868/- being the credit availed on input services holding that there is no nexus of the input services with the manufacturing activity. Aggrieved by such order, the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arance of exempted goods and dutiable finished products, the appellant has been fair to reverse the proportionate credit of Rs.1,81,758/-. It is prayed that the appeal may be allowed. 3. The Ld. Authorised Representative Shri M. Selvakumar appeared and argued for the Department. Paragraph 4.3 and 4.4 was adverted to by the Ld. Authorised Representative to argue that the appellant has not put forward one-to-one co-relation of the input services used and the credit availed by them. The Department was not able to verify the details of the credit as the break up details were not placed by the appellant before the Adjudicating Authority. So also, the appellant has to established any nexus between the services and the manufacture of the excisa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the services qualify as input services, the credit ought to be allowed unless there is discrepancy in the payment of Service Tax or in regard to the documents. There is no such dispute in this case. In the present case, the services availed are in the nature of inward and outward transportation of the goods. This is essential services for the manufacturing activity. Further, there is no requirement for an assessee to furnish one-to-one co-relation of the input services and the credit availed. We therefore find no merits in the view taken by the Adjudicating Authority in denying the credit availed on input services. Recently, the Larger Bench in the case of M/s. Ramco Cements Limited Vs. Commissioner of Central Excise, Puducherry [Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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