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Commissioner of Central Excise, Chennai-III Versus Visteon Automotive Systems India Pvt. Ltd.

2016 (6) TMI 765 - CESTAT CHENNAI

Cenvat credit claimed on the transport service availed to bring the workers to their factory site disallowed - Held that:- Learned adjudicating authority has examined the issue as to the distance between the place of work and the place where workers .....

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o impeach the order of the Commissioner (Appeals). Such decision can be taken following the ratio laid down by the Apex Court in the case of Ramala Sahkari Chini Mills Ltd. Vs CCE Meerut - (2010 (11) TMI 34 - SUPREME COURT OF INDIA ). - Decided again .....

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does not agree with the contentions of both the authorities below in respect of cenvat credit claimed by respondent on the transport service availed to bring the workers to their factory site. 2. Heard both sides and perused the records. 3. Our atten .....

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