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2016 (11) TMI 347 - CESTAT ALLAHABAD

2016 (11) TMI 347 - CESTAT ALLAHABAD - TMI - Denial of CENVAT credit - input service of GTA - transportation of Bio-manure and Cane-seed - the decision in the case of Mawana Sugars Ltd. Vs. Commissioner of Central Excise & Service Tax, LTU, Delhi [2014 (12) TMI 1139 - CESTAT NEW DELHI] relied upon by the ld. Counsel - Held that: - I find that the Service tax paid on the transportation of Bio-manure and Cane-seed shall become input service to the farmers and not to the manufacturer. The case laws .....

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i, Advocate, for the Appellant(s) Shri D.K. Deb, Assistant Commissioner (AR), for the Department ORDER Per Mr. Anil G. Shakkarwar : The brief facts of the case are that the appellant was supplying Bio-manure and Cane-seed meant for distribution amongst Cane Growers and Service tax paid on the transportation of Bio-manure and Cane-seed, transported to the Cane Growers was availed as Cenvat credit on account of input service of GTA being the manufacturers of Sugar. It appeared to Revenue that the .....

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ting Authority has held that the service involved in the dispute is not input service for the manufacture of Sugar and Molasses. Therefore, the Original Authority has denied the said Cenvat credit and imposed equal penalty. Aggrieved by the said Order-in-Original dated 30-10-2013, appellant preferred appeal before Commissioner (Appeals), Lucknow. The ld. Commissioner (Appeals) through Order-in-Appeal No. 237-CEx/APPL-LKO/LKO/2014 dated 20-11-2014 agreed with the findings of the Original Authorit .....

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