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2012 (12) TMI 943 - CESTAT NEW DELHICENVAT Credit - GTA Services - Held that:- it is not denied that glass cullets have been used in the manufacture of lead oxide and zinc oxide by the appellant. Since the glass cullets are used in manufacture of zinc oxide and lead oxide service tax in respect of GTA services used for transportation of the glass cullets cannot be denied. Therefore, the impugned order denying credit of ₹ 18,661/- in respect of GTA service availed by the appellant for transport of glass cullets is not sustainable and is liable to be set aside - Moreover, even if process undertaken is treated as not amounting to manufacture, since undisputedly the appellant have paid duty on 25 kg. pack, which is more than the cenvat credit availed the payment of duty has to be treated as reversed of cenvat credit as the Department cannot proceed to demand cenvat credit again in respect of input - Decided in favour of assessee.
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