TMI Blog2018 (5) TMI 1503X X X X Extracts X X X X X X X X Extracts X X X X ..... eared on payment of duty by the appellant to M/s Nirma Limited. - denial of credit of service tax paid of GTA Service by the appellant - appeal allowed - decided in favor of appellant. - Appeal No.E/11723/2017-SM - A/10448/2018 - Dated:- 7-3-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) For Appellant: Mr. S. Bissa (Advocate) For Respondent: Mr. S.K. Shukla (A.R.) Per : Dr. D.M. Mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed during during the April 2010 to December 2015 along with interest and penalty. On adjudication demand was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 4. Ld. Advocate, She Bissa for the appellant submits that they are engaged in the manufacture of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contention that in the said circumstances, the Service Tax paid on the Goods Transports Agency service by provid d transporter in bringing the raw materials to their factory, cannot be denied. 5. Ld, AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 6. I find that undisputedly the Appellant are engaged in the conversion of raw-material for M/s Nirma Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s Nirma Limited and used in the manufacture of finished goods, later cleared on payment of duty by the appellant to M/s Nirma Limited. In these circumstances, denial of credit of service tax paid of GTA Service by the appellant/ in my opinion, is not correct. Accordingly, the impugned order is set aside and appeal is allowed with consequently relief, if any, as per law. Appeal is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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