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Commissioner of Central Excise-Ahmedabad-II Versus M/s Lao More Biscuits Pvt Ltd

2015 (11) TMI 1250 - CESTAT AHMEDABAD

Denial of CENVAT Credit - GTA service - Held that:- Tribunal on the identical issue in the case of Kohinoor Biscuit Products (2015 (6) TMI 126 - CESTAT NEW DELHI) held that goods cleared from the job worker premises to the principal manufacturers’ de .....

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longwith interest - respondent is not eligible to avail cenvat credit on GTA Services in respect of the supply of finished goods on the depots, cannot be treated as “place of removal” for the manufacturer, unless the sales are on FOR destination basi .....

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. Das, None appears on behalf of the respondent. There is no application for adjudication. 2. After hearing the Learned Authorised Representative for the Revenue and on perusal of the records, I find that the respondent was a job worker, engaged in t .....

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ril 2005 - November 2005. The Adjudicating Authority confirmed the demand and recovery of cenvat credit alongwith interest and imposed penalty. By the impugned order, the Commissioner (Appeals) set aside the adjudication order and allowed the appeal .....

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the respondent is a job worker. It is submitted that the definition of the input service upto the place of removal would be applicable only for the manufacturer. He relied upon the decision of the Hon ble Supreme Court in the case of Ujgar Prints Etc .....

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