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2016 (11) TMI 347 - AT - Central ExciseDenial of CENVAT credit - input service of GTA - transportation of Bio-manure and Cane-seed - the decision in the case of Mawana Sugars Ltd. Vs. Commissioner of Central Excise & Service Tax, LTU, Delhi [2014 (12) TMI 1139 - CESTAT NEW DELHI] relied upon by the ld. Counsel - Held that: - I find that the Service tax paid on the transportation of Bio-manure and Cane-seed shall become input service to the farmers and not to the manufacturer. The case laws relied upon by the ld. Counsel are related to the input services utilized by the manufacturers whereas in the present case the services are utilized by the farmers and not by the manufacturer appellant. Therefore, I hold that Cenvat credit disputed in the matter before me, is not admissible to the appellant - appeal dismissed - decided against appellant.
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