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M/s Artek Surfin Chemicals Ltd. Versus Commissioner of Central Excise, Customs and Service Tax -DAMAN

2017 (4) TMI 788 - CESTAT AHMEDABAD

CENVAT credit - Godown Charges - denial on account of nexus - Held that: - the Service Tax paid on ‘Godown Charges’ was in connection with storage imported inputs/raw materials by the appellant in their respective godowns - also, the appellants were .....

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. - E/11255/2014 - A/10486/2017 - Dated:- 17-2-2017 - Dr D.M. Misra, Hon'ble Member (Judicial) For Applicant(s) : Shri N K Oza, Advocate For Respondent(s) : Shri A Mishra, Authorised Representative ORDER Per : Dr D.M. Misra This appeal is filed a .....

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and ₹ 8,258/- during the period 2008-09, 2009-10 and 2010-11 on the invoices issued by their ISD at Mumbai. The credit was availed on the Godown Charges , which were used for storage of imported raw materials. Alleging that the credit on the sa .....

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was confirmed with interest and penalty. Aggrieved by the said order, the Appellant filed an appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present Appeal. 3. The Ld Advocate for the appellant has submit .....

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dealers invoices for the part quantity of goods in favour of their own units. It is his contention that the service tax paid on storage of raw materials goods which has nexus with the manufacture activity admissible to Cenvat Credit in view of the d .....

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