TMI Blog2018 (4) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... ise, Nagpur Versus Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] - credit allowed. Man Power Recruitment Service availed for doing job work - Held that: - in case of job work, the goods manufactured by the appellant are normally taxable, but they were not subject to tax because of provisions of Notification No.214/86 as the principal manufacturer had undertaken to pay the duty, there is no case of clearance of exempted goods and accordingly I hold that the provisions of Rule 6 of Cenvat Credit Rules, 2004 are not attracted - credit allowed. Appeal allowed - decided in favor of appellant. - E/57929/2013-EX[SM] - FINAL ORDER NO. 70574/2018- - Dated:- 23-3-2018 - Mr. Anil Choudhary, Member (Judicial) Shri Aalok Aro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04 read with Section 11AC of the Central Excise Act, 1944. 3. The Show Cause Notice was adjudicated by the Additional Commissioner, was pleased to confirm a lower amount of ₹ 8,38,044/- along with appropriation of the same + interest and also equal amount of penalty was imposed under 15 of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. The demand of ₹ 91,058/- on goods transport agency service availed up to 31/03/2008 was dropped. Being aggrieved by the said order the appellant had preferred appeal before ld. Commissioner (Appeals) who vide the impugned order was pleased to reject the appeal. 4. Being aggrieved by the order of ld. Commissioner (Appeals) the appellant preferred appeal be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd. Versus Commissioner of Central Excise, Bangalore reported at 2016 (46) S.T.R. 671 (Tri. Bangalore). Accordingly, the learned counsel prays for allowing the appeal with consequential benefits. 6. The learned A. R. for Revenue has relied on the impugned order. 7. Having considered the rival contentions and gone through the evidence on record, I hold that the Cenvat credit of GTA service on transportation for export of goods from the factory gate to the port of export is allowable as in the case of export, the port of export is the place of removal. So far the Cenvat credit of Service Tax on insurance policy of working staff and services utilized in canteen is concerned, the same are covered in favour of the appellant by the ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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