GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (11) TMI 1583 - CESTAT AHMEDABAD

2015 (11) TMI 1583 - CESTAT AHMEDABAD - 2016 (43) S.T.R. 306 (Tri. - Ahmd.) - Cenvat credit - availed on input service for payment of Service Tax on transportation of Molasses Sludge - Held that:- the appellants availed credit on the inputs and input service for manufacture of dutiable final product and the waste was generated during the process of manufacture of dutiable final product. The Rule 6 of the said Rules would apply, on the inputs which are used in the manufacture of exempted final pr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

merit, there is no need to go into the limitation. - Decided in favour of appellant - E/11059/2013 - Final Order No. A/11802/2015-WZB/AHD - Dated:- 20-11-2015 - Shri P.K. Das, Member (J) Shri Vinay Kansaria, Advocate, for the Appellant. Shri N. Satwani, Authorised Representative, for the Respondent. ORDER The appellants were engaged in the manufacture of Denatured Ethyl Alcohol (DEA), which is a dutiable product. During the process of manufacture of the dutiable product, Molasses Sludge waste wa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

credit for payment of Service Tax on GTA. The learned Authorised Representative for the Revenue submits that as per Rule 6(1) of Cenvat Credit Rules, 2004, the Cenvat credit is not admissible on the inputs, used for the manufacture of exempted goods. 2. On the other hand, the learned Advocate on behalf of the appellant submits that the issue is covered by the decision of the Tribunal in the case of M/s. Lupin Ltd. v. CCE&ST - 2011-TIOL-954-CESTAT-MUM.= 2013 (31) S.T.R. 744 (Tri.-Mum.). .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version