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2023 (11) TMI 161 - CESTAT MUMBAIDisallowance of CENVAT credit - procurement of ‘outward transportation service’ from their factory to depots of the principals - HELD THAT:- The Tribunal in MP BISCUITS (P.) LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD [2012 (10) TMI 623 - CESTAT, NEW DELHI] and in identical circumstances of another ‘job-worker’ of M/s Parle Products Pvt Ltd, set aside the recovery thus holding that it is apparent that the appellant has paid Service tax in respect of the input service i.e. the outward transportation of the biscuits to the place of removal. As such, in view of Rule 3 of Cenvat Credit Rules the appellant has rightly availed Cenvat credit.’ The impugned order is set aside and appeal allowed.
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