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2016 (9) TMI 134 - AT - Central ExciseLiability - reversal of proportionate CENVAT Credit - service tax paid in respect of GTA service - utilized for transportation of sugar cane - portion of GTA service involved is attributable to sugar cane used for manufacture of bagasse which is in turn is used for generation of electricity - Held that:- the issue involved is no more res integra in terms of the decision of the Hon'ble Allahabad High Court in the case of Balrampur Chini Mills Ltd Vs UOI [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] wherein the Board Circular No. 904/24/2009-CX dated 28/10/2009 requiring reversal of credit or payment of amount in terms of Rule 6 stands quashed. Also this issue has been settled in favour of the assessee in many cases. Therefore, by following the same, the impugned order is set aside. - Decided in favour of appellant
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