2014 (1) TMI 773

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....dditional Commissioner (AR) ORDER This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of the adjudged dues including an amount of Rs. 5,94,015/- demanded on the ground of availment of inadmissible CENVAT credit. On a perusal of the records, I find that the appellant, during the material period, was manufacturing and supplying certain goods, und....

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....e appellant claims a nexus between the two inasmuch as inland transportation and transit insurance were also part of the second contract viz. Erection Contract. 2. The learned counsel for the appellant submits that the output service could not have been rendered to PGCIL without transportation of goods from the factory to the customers sites and without transit insurance. It is submitted that b....

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.... in Appeal No. ST/1354/2010 of the same assessee. In that Stay Order, prima facie case was found in favour of the same assessee against the CENVAT credit denied on GTA service used by them for bringing goods from their factory to the premises of PGCIL. It was also noted that the assessee had already paid Rs. 25 lakhs towards demand of duty of Rs. 69,36,450/-, interest thereon and penalty. The asse....

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....freight and insurance, from PGCIL and therefore they were not entitled to claim CENVAT credit of such tax. After considering the rival submissions, I have found some substance in the point made by the learned Additional Commissioner (AR). It appears, even in the earlier case of the same assessee, they paid a fair part of the amount of CENVAT credit taken on GTA service. In the instant case also, t....