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M/s. Shankar Packagings Limited Versus Commissioner of Central Excise & S.T., Vadodara

2015 (8) TMI 903 - CESTAT AHMEDABAD

Admissibility of Cenvat Credit - freight services and GTA services- Held that:- Regarding the issue of admissibility of Cenvat Credit it has been held by Gujarat High Court in the case of Commissioner vs. Dynamic Industries Limited (2014 (8) TMI 713 .....

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the Revenue as the same was passed by this bench when the benefit of law laid down by Gujarat High Court in the case of Commissioner vs. Dynamic Industries Limited (Supra) was not available. - Decided in favour of assessee. - Appeal No. : ST/37/2008 .....

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een filed by the appellant against OIA No. Commr(A)/29/VDR-II/2008 dated 21.02.2008 issued on 10.03.2008 under which Cenvat Credit of ₹ 3,56,608/- has been disallowed and Service Tax demand of ₹ 2,74,629/- has been confirmed against the a .....

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ntitled to debit duty of ₹ 2,74,629/- of GTA Service from the Cenvat Credit Account. (ii) That Cenvat Credit of ₹ 3,56,608/- has been disallowed to the appellant on the ground that Cenvat Credit of freight services availed from the factor .....

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bit of GTA service tax was correctly paid from Cenvat Credit account. 2.2. Regarding Cenvat Credit on freight services from factory to Port of Export, she relied upon the following case laws:- (i) Modern Petro Film vs. CCE, Vadodara - [2010 (18) STR .....

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Market Systems vs. CCE and ST, Vadodara-II [2014 (3) ECE (170) (Tri.-Ahmd)]. 4. Heard both sides and perused the case records. The two issues involved in this appeal are admissibility Cenvat Credit on freight services availed by the appellant from th .....

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High Court in the case, of Commissioner of Central Excise & ST vs. Panchmahal Steel Limited (supra), held it to be admissible as per Para 8 reproduced below:- 8. Rule 3 of the Cenvat Credit Rules, 2004 pertains to Cenvat credit. Sub-rule (1) the .....

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nt of various duties specified in clauses (a) to (e) thereof; clause (e) pertains to Service Tax on any output service. A combined reading of these statutory provisions would, therefore, establish that though the assessee was liable to pay Service Ta .....

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