TMI Blog2018 (7) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... nt on which service tax have been paid. In terms of Rule 3 of Cenvat Credit Rules, 2004, the assessee is entitled to avail cenvat credit of duty paid/service tax paid by them. The appellant has not paid service tax directly to the transporters but the dealer has paid, i.e. charge of transportation of Goods purchased. As the dealer has paid transportation charges and service tax and issued invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have taken the cenvat credit is not proper document in terms of Rule 9 of the Cenvat Credit Rules, 2004. 2. The facts of the case are that the appellants are manufacturer of excisable goods and availing the cenvat credit on inputs and, inputs service, on receipt thereof. The goods were transported in house and the first stage dealer raised invoices for the value of goods supplied to the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised along with interest and penalty was also imposed. 4. Against these orders, appellant is before me. 5. As the issue involved in both the appeals is common, therefore, both the appeals are taken up together for disposal. 6. Heard the parties. Considered the submissions. 7. On careful consideration of submissions made by both the sides, I find that in this case, dealer has raised t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cenvat credit. Therefore, the appellant has correctly availed the cenvat credit on transportation charges on the amount paid by the dealer shown in the invoice issued by the dealer. 9. In these circumstances, the impugned orders deserves no merits. Accordingly, the same are set aside. 10. In the result, both the appeals are allowed with consequential relief. (dictated and pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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