TMI Blog2020 (4) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to save the raw materials and finished goods from various pests and also to protect the workers health - Credit allowed. GTA Services - HELD THAT:- hen there is no dispute regarding the payment of the Service Tax and when there is no loss of revenue to the exchequer, the benefit of Cenvat credit should not be denied to the appellant for procedural infractions - credit allowed. Credit availed on documents not in the name of the Appellant - HELD THAT:- The issue is not contested. Payment of Service Tax on Bank Charges - HELD THAT:- Since the assessee have availed credit on the basis of self-prepared documents on the debit note, the credit on this account cannot be allowed and the same is upheld - credit denied. Input Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Pest Control service : It is submitted that the said service is required to save the raw materials and finished goods from various pests and also to protect the workers health. Accordingly, the above two services were held to be directly or indirectly, in or in relation to the manufacturing activity and business activity and held to be eligible for availment of credit. 4. GTA Services : I find that the adjudicating authority has not disputed that the entire tax on GTA service/Cargo Handling Service has been paid. But, however, he observes that the credit availed without payment of Service Tax in respect of GTA directly to the Government exchequer by the assessee themselves being a recipient of service, (being a person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmission as made by the learned Advocate, the Cenvat credit of Service Tax paid on the above charges in respect of input materials is eligible for Cenvat credit. 9. In view of the above discussions, regarding first two issues, the impugned order is set aside. Regarding GTA service, the impugned order is set aside and the appellant should not be denied Cenvat credit for procedural infractions. As the issue of credit availed on documents not in the name of Appellant, is not contested by the appellant, the impugned order is upheld. Regarding Payment of Service Tax on Bank Charges, the impugned order is upheld. Inasmuch as the issue of input service used after clearing final products, is also not contested by the appellant, the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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