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M/s. Dadu Pipes Pvt. Ltd. Versus CCE, Noida

2015 (11) TMI 1408 - CESTAT DELHI

Reversal of CENVAT Credit - GTA service - Whether the appellant is required to reverse credit availed on GTA services on HR coils cleared as per Rule 3(5) of Cenvat Credit Rules, 2004 - Held that:- Decision of the Tribunal in the case of Lacto Cosmet .....

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he case of Lacto Cosmetics (Vapi) Pvt.Ltd. is per incuriam and is not applicable to the facts of this case. With these terms, the appellant is not required to reverse credit on GTA services as per Rule 3(5) of Cenvat Credit Rules, 2004. Accordingly, .....

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Mishra, AR ORDER PER: ASHOK JINDAL The short issue involved in the matter is whether the appellant is required to reverse credit availed on GTA services on HR coils cleared as per Rule 3(5) of Cenvat Credit Rules, 2004. 2. Heard the parties. 3. The a .....

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