TMI Blog2023 (3) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- The issue now stands resolved by a decision of a Division Bench of this Court in M/S. ALKRAFT THERMOTECHNOLOGIES (PVT.) LTD. VERSUS COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE [ 2019 (9) TMI 328 - MADRAS HIGH COURT ], wherein in respect of the very same appellant herein (i.e. M/s.Alkraft Thermotechnologies (Pvt). Ltd.), it was found by the Division Bench of this Court that service tax paid by the appellant-assessee on transport of its goods by way of stock transfer from Chennai to Jamshedpur would be eligible for CENVAT Credit - Insofar as the GTA (Goods Transport Agency) service tax from the appellant-assessee's factory to its Units by way of stock transfer, is concerned, it is found that the order-in-original is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d C.M.P.No.20708 of 2022 - - - Dated:- 22-12-2022 - Honourable Mr.Justice S.Vaidyanathan And Honourbale Mr.Justice Mohammed Shaffiq For the Appellant : Mr.H.S.Hredai For the Respondent : Mr.A.P.Srinivas, Senior Standing Counsel JUDGMENT The present Writ Appeal is filed against the order dated 05.04.2022 passed by the learned Single Judge in W.P.No.3577 of 2019, dismissing the Writ Petition on the premise of alternative remedy being available by way of a statutory appeal. 2. The order of the learned Single Judge is challenged on the following premise: It is submitted that the order-in-original denying Input Tax Credit (ITC) in respect of the removal of goods on stock transfer basis to their own Units at Jamshedpur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e now stands resolved by a decision of a Division Bench of this Court in C.M.A.Nos.1933 to 1935 of 2018, dated 20.08.2019 (M/s.Alkraft Thermotechnologies (Pvt). Limited Vs. Commissioner of Central GST and Central Excise), wherein in respect of the very same appellant herein (i.e. M/s.Alkraft Thermotechnologies (Pvt). Ltd.), it was found by the Division Bench of this Court that service tax paid by the appellant-assessee on transport of its goods by way of stock transfer from Chennai to Jamshedpur would be eligible for CENVAT Credit. The relevant portion of the above said judgment of the Division Bench of this Court, containing the conclusion, is extracted hereunder: 13. Therefore, we allow the Appeals of the Assessee and set aside the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stock transfer as well as upto the customer's premises, may have to be re-examined keeping in mind the above said judgment of the Division Bench of this Court in C.M.A.Nos.1933 to 1935 of 2018, dated 20.08.2019. (iii) Non-compliance with the request of personal hearing: There seems to be some merit in the submission of the learned counsel for the appellant-Company (writ petitioner-assessee) that their request for personal hearing was not dealt with appropriately, from a perusal of the order dated 08.01.2019 passed by the respondent. 6. In the above circumstances, we are of the view that the order of the respondent, dated 08.01.2019, warrants interference by this Court. 7. For the above reasons, the said order dated 08.01.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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