TMI Blog2018 (11) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is paying the service tax on the basis of rate fixed for per metric ton, which is to and fro from the cement factory to the Thermal Plant - Tribunal rightly relying on the decision in the case of C.C.E., Guntur [2010 (2) TMI 284 - CESTAT, BANGALORE] has set aside the demand and notice issued by the Department - credit allowed - appeal dismissed - decided against Revenue. - CEA No.36 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of cement and clinker falling under Chapter heading 25 of the First Schedule to the Central Excise Tariff Act, 1985. Fly Ash is one of the major input/raw material used by the respondent for manufacture of cement, procured from various Thermal Power Plants. The respondent had adopted two modes of transportation to procure fly ash from Thermal Power Plant situated in Kota to the factory site (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ton, which is to and fro from the cement factory to the Thermal Plant therefore, we are of the view that the learned Tribunal rightly relying on the decision in the case of C.C.E., Guntur (supra) has set aside the demand and notice issued by the Department. No case to interfere with the impugned order passed by the learned Tribunal as prayed is made out nor any substantial question is arising in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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