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M/s. Alkraft Thermotechnologies Pvt. Ltd. Versus The Commissioner of Central Excise

2016 (9) TMI 330 - MADRAS HIGH COURT

Availability of CENVAT credit – availability of refund - Rule 5 of the Cenvat Credit Rules, 2004 – GTA services - Whether the goods cleared at the factory gate, depot or any other place of removal and delivered at the port of export shall entitle the appellants to the Cenvat credit of the service tax paid on transportation of such goods from any of the above places or such tax refundable under Rule 5 of the Cenvat Credit Rules, 2004 wherever the Cenvat credit is not adjustable? - Whether Cenvat .....

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and the Rules framed thereunder and pass appropriate orders on merits, within a period of two months from the date of receipt of a copy of this order – matter disposed off. - Civil Miscellaneous Appeal No. 1165 of 2016 - Dated:- 22-8-2016 - S. Manikumar And D. Krishnakumar, JJ. For the Appellant : Mr. C. Saravanan For the Respondents : Mr. A.P. Srinivas JUDGMENT ( Judgment of the Court was made by S. Manikumar, J ) Final orders passed by the Customs, Excise & Service Tax Appellate Tribunal, .....

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g aggrieved, M/s.Alkraft Thermotechnologies Pvt. Ltd., preferred an appeal to the Commissioner (Appeals). Appeal was rejected vide an Order-in-Appeal No.6/2014 dated 07.01.2014. Challenging the same, a further appeal was preferred before CESTAT, Chennai. 3. Before CESTAT, Chennai, the appellant raised several issues. Before the Tribunal, learned counsel appearing for the respective appellants have agreed that if the following two questions are answered, that would serve the purpose of filing the .....

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e appellants to the Cenvat credit of the service tax paid on transportation of such goods from any of the above places or such tax refundable under Rule 5 of the Cenvat Credit Rules, 2004 wherever the Cenvat credit is not adjustable ? and ii. Whether Cenvat Credit is admissible in respect of service tax paid on transportation of the goods cleared from the places in question ? 4. After hearing, learned counsel for the parties and upon perusing the material on record, vide final Order No. 40353 to .....

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llant's plea regarding availability of credit on service tax paid on transportation charges/ freight of inward transportation goods into its other factories at Rudrapur in the State of Uttarkhand and Jamshedpur in the State of Jharkhand ? (2) Whether on facts and law input service tax credit paid input services within the meaning of Rule 2(1) of the Cenvat Credit Rule, 2004 can be denied ? (3) Whether service tax paid on its inward transportation of goods from one factory to another factory .....

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