TMI Blog2018 (12) TMI 1851X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of the Tribunal in the case of VINAYAK INDUSTRIES VERSUS COMMISSIONER OF C. EX. S.T., JAMMU KASHMIR [ 2014 (3) TMI 1033 - CESTAT NEW DELHI ] where it was held that credit is allowed. Appeal allowed - decided in favor of appellant. - E/75811/2017 - FO/77146/2018 - Dated:- 14-12-2018 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) AND SHRI BIJAY KUMAR, MEMBER (TECHNICAL) Shri Pankaj Patwari, Adv. for the Appellant (s) Shri S. Mukhopadhyay, Suptd. (A.R.) for the Revenue ORDER Facts of the case in brief are that the appellant is located in the State of Meghalaya and is availing the benefit of Notification No.20/2007- CE dated 25/04/2007. The above exemption notification entitles the appellant to claim refund equi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t are reproduced below:- SI No. Service Received Service Tax Paid Date of Payment 1. Transport of Goods by road 11,60,187.00/- 31.03.2014 2. Transport of Goods by road 46,35,000.00/- 31.03.2014 3. Management Consultants 13,90,500.00/- 31.03.2014 4. Security/Detective Agency 73,732.00/- 31.03.2014 5. Manpower Recruitment Agency 2,56,149.00/- 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt have availed almost negligible exemption. In view of this, this has to be treated as revenue neutral case and as such, there is merit in the appellant s plea that there was no intention to avail higher quantum of exemption. As regards, duty demand of ₹ 18,18,507/- on the value of the corrugated boxes applied by M/s. Vishal Industries free of charges, we are of prima facie view that since tin containers were marketable as such, the cost of corrugated boxes supplied by M/s. Vishal Industries would not be includible in the assessable value. Thus, on both the counts, M/s. Vinayak Industries have prima facie case in their favour. 7. In view of the decision, the impugned order is set aside and the appeal filed by the appellant is al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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