TMI Blog2014 (10) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... ore they are removed. Since this is an activity which is required to be completed before removal of goods, the appellant is eligible for the credit. As regards the ‘freight inwards’, the credit has been disallowed on the ground that the appellant have been making varied claims before the lower authority and the appellate authority. Before the lower authority, appellant stated that they receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 - Dated:- 16-1-2014 - Shri B.S.V. Murthy, Member (T) Shri M.S. Nagaraja, Advocate, for the Appellant. Shri R. Gurunathan, Addl. Commissioner (AR), for the Respondent. ORDER After hearing both the sides, I find that the issue can be decided straightaway. Accordingly, the requirement of pre-deposit is waived and the matter is taken up for final decision. In the impugned order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned AR also, the credit has to be held as admissible. 2.1 The next issue is whether the appellant is eligible for Cenvat credit of Service Tax paid on rent-a-cab service . The learned counsel submitted that the service was availed for providing cabs to the customers who are required to come and inspect the goods as regards the quality and specification before they are removed. Since this is an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight outwards. Learned counsel submits that total amount involved is less than ₹ 4,000/-. Having regard to the facts and circumstances, I am inclined to allow the benefit accepting the submission made by the learned counsel that the entire amount relates to transportation of raw materials, etc., into the factory and does not relate to removal of goods from the factory gate. 3. In the resu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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