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M/s Garden Silk Mills Ltd. Versus Commissioner, Central Excise & Service Tax, Surat-I

Denial of CENVAT Credit - whether a manufacture having CENVAT Credit balance in the CENVAT account and utilize the credit for payment of Service Tax on “Goods Transport by Road” on inward freight and “Technical Assistance Service” received from a for .....

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4 (12) TMI 876 - GUJARAT HIGH COURT] which has upheld the decision of the Larger Bench of the Tribunal in the case of M/s Panchmahal Steel Ltd Vs Commissioner of Central Excise, Vadodara - [2014 (4) TMI 490 - CESTAT AHMEDABAD], identical issue, in fa .....

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ellant: Shri Willingdon Christian, Advocate For The Respondent: Shri Alok Srivastava, Authorised Representative Per: P.K. Das 1. After hearing both the sides and on perusal of the records, we find that the issue involved in this case is whether a man .....

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