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M/s Jindal Photo Limited Versus Commissioners of Central Excise, Customs and Service Tax-VAPI

2015 (10) TMI 1052 - CESTAT AHMEDABAD

GTA Service - CENVAT Credit - whether appellant can take credit of duty, paid on reverse charge basis under GTA Services initially from CENVAT credit - Held that:- On being pointed out by the audit the entire amount was paid in cash and appellant took re-credit of duty paid initially from Cenvat Credit Account. Appellant relied upon the case law of M/s Ratnamani Metals and Tubes Ltd. vs Commissioner of Central Excise and Service Tax, Ahmedabad-III [2014 (3) TMI 244 - CESTAT AHMEDABAD] where unde .....

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. Thakur This appeal has been filed by the appellant against OIA No. SRP/204/VAPI/2012-13 Dated 09.01.2013. 2. Shri Jagdish Surti, (Advocate) appearing on behalf of the appellant submitted that the issue involved is regarding taking of CENVAT credit under GTA Services for which initially duty was paid from Cenvat Credit Account. That after have being pointed out by audit appellant paid the entire amount in cash in the months of January 2009 and took re-credit of the said amount earlier debited f .....

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t and accordingly defended the order passed by the first appellate authority. 4. Heard both sides and perused the case records. The issue involved is whether appellant can take credit of duty, paid on reverse charge basis under GTA Services initially from CENVAT credit. On being pointed out by the audit the entire amount was paid in cash and appellant took re-credit of duty paid initially from Cenvat Credit Account. Appellant relied upon the case law of M/s Ratnamani Metals and Tubes Ltd. vs Com .....

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that the appellant should have applied for refund of service tax paid by them as per the provision under Section 11B of the central excise act 1994 made applicable to service tax refunds and reliance was placed in the case of M/s BDH Industries Ltd (supra). 7. At the outset, it is to be recorded that there is no dispute as to the fact that appellant initially discharged the service tax liability on the goods transport agency by debit in cenvat credit, subsequently on being pointed out by the au .....

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