TMI Blog2017 (7) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... tory as well as for company official to visit the suppliers premises - reliance was placed in the case of THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, MANGALORE Versus M/s MANGALORE REFINERY AND PETROCHEMICALS LTD. [2016 (1) TMI 481 - KARNATAKA HIGH COURT] - credit allowed - appeal allowed - decided in favor of appellant. - E/2873/2011-SM - 20909/2017 - Dated:- 13-6-2017 - Shri S.S Gar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... First Schedule to the CETA, 1985, and are also availing the facility of CENVAT credit of duty paid on the capital goods, inputs along with service tax paid on input services under the CCR, 2004, so as to reduce the resultant cascading effect on the clearance of their final products. It was noticed by the Department during the audit of records of the appellant that the appellants have availed CENVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CCR, 2004. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner (A) who rejected the appeal and denied the CENVAT credit on tour operator service and hence, the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re Refinery Petrochemicals Ltd.: 2016 (42) STR 6 (Kar.) CCE, Bangalore-III Vs. Stanzen Toyotetsu India (P) Ltd.: 2011 (23) STR 444 (Kar.) Sundaram Clayton Ltd. Vs. CCE, Chennai: 2016 (42) STR 741 (Tri.- Chennai) M/s. Virtusa India Pvt. Ltd. Vs. CCE: 2017-TIOL-1531-CESTAT-HYD. CCE Vs. Jubilant Biosys Ltd.: 2016 (42) STR 729 (Tri.-Bang.) CCE Vs. Interplex Electro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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