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M/s TML Industries Ltd. Versus Commissioner (Appeal) Central Excise, Customs and Service Tax-VADODARA-II

Recovery of inadmissible Cenvat Credit - Service Tax paid in connection with the service of erection of Kachaha shed for storage of input material during monsoon - Held that:- I do not see any reason for not allowing the benefit of credit as the serv .....

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/10901/2016 - Dated:- 1-9-2016 - Dr. D.M. Misra, Member (Judicial) For Assessee : Ms Harpinder Sandhu, Advocate For Revenue : Shri N Satwani, Authorised Representative ORDER Heard both sides and perused the records. 2. This is an appeal filed by the .....

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Credit of ₹ 91,643/- alongwith proposition for imposition of penalty. On adjudication the demand notice was confirmed and penalty of equal amount imposed. On Appeal, the Ld Commissioner (Appeal), up held the Order and rejected their appeal. Hen .....

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the appellant s factory premises for storage of raw materials. Since the Service Tax paid for erection of the temporary shed, for storage of input, relates to their manufacturing activities, therefore, Cenvat Credit is admissible to them. In support, .....

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