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M/s Aadi Plastic Industries Pvt Ltd Versus Commissioner of Central Excise, Kolhapur

2015 (10) TMI 1576 - CESTAT MUMBAI

Denial of CENVAT Credit - GTA services - Held that:- In the facts of this case it is the appellant who is the receiver of transport service. It is immaterial as to who facilitates the transportation to the appellant. Accordingly I hold that the appel .....

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r (J) For the Appellant : Shri N A Nyalkalkar, Adv For the Respondent : Shri Ashutosh Nath, Asst Commissioner (AR) ORDER Per Anil Choudhary The appellant M/s Aadi Plastic Industries Pvt. Ltd. is in appeal against Order-in-Appeal No. PII/AV/29/2011 da .....

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facility of CENVAT credit. One of their consignors M/s Haldia Petrochemicals Ltd. were supplying input for final product as plastic granules. M/s Haldia Petrochemicals Ltd. has paid the Service Tax on behalf of the applicant on the GTA for transporti .....

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97/8/2007 dated 23.08.2007 in para 8.1(b) it was clarified that inward transportation of inputs or capital goods, such service would qualify to be called as input service' and thus the Service Tax paid on it would be eligible as credit to the re .....

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ular allowed the appeal of the assessee. 4. The learned Counsel further argues that the issue is squarely covered by the Board's Circular as well as by the ruling of this Tribunal in the case of Rathi Bars Limited (supra) and other cases. The onl .....

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ent of transport service. Therefore credit on the said GTA is not admissible to the appellant. The appellant states that the receiver of transport service is the appellant only, whereas that the transport was arranged by the supplier-HPL, of goods on .....

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