2014 (12) TMI 117

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....JUDGEMENT Per: Ashok Jindal: The appellants are in appeals against the impugned orders wherein CENVAT credit from input service namely Inward Transportation Service has been denied to the appellant. As issue involved is common in both cases, therefore, both appeals are taken up together. 2. The brief facts of the case are that the appellant is procuring gas from Gas Authority of India Ltd....

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....t input service credit on transportation of these inputs have been denied by the department. It is not permissible. Moreover, the Measurement Tolerance has occurred on account of receipt of inputs and supply of finished goods. In these circumstances, whatever shortage may occur that may be lost during the process of manufacturing. Therefore, CENVAT credit cannot be denied. Therefore, impugned orde....