TaxTMI 
TaxTMI 
2015 (6) TMI 126
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....aw materials supplied by them. In terms of the appellant's contract with M/s. Parle Biscuits, the biscuits manufactured by them were being delivered at their depots from where the same were being sold. During the period of dispute, the biscuits were notified under Section 4A of the Central Excise Act, 1944 and accordingly the duty on the biscuits cleared by the appellant was being paid on the basis of the assessable value determined with reference to declared MRP i.e. MRP minus abatement. The point of dispute in this case is as to whether the appellant would be eligible for Cenvat credit of Service Tax paid on the GTA service availed for transportation of the biscuits from their factory to the depot of M/s. Parle Biscuits. The original Adju....
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....he Central Excise Act, 1944 or the Rules made thereunder, that in terms of the provisions of Section 4(3)(c) of the Central Excise Act, 1944 during the period of dispute, when the goods are cleared by a manufacturer to his depot for sale, it is the depot which is the place of removal, and that in view of this, the appellant would be eligible for Cenvat credit of Service Tax paid on the GTA service availed for transportation of the biscuits up to the depots of M/s. Parle Biscuits. He also cited the judgment of the Tribunal in the case of M.P. Biscuits Pvt. Ltd. v. CCE, Allahabad involving same facts and same issue, wherein the Tribunal vide order reported in 2012 (282) E.L.T. 563 (Tri. - Del.) = 2014 (34) S.T.R. 318 (Tri.) has held that the ....
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....remand for de novo adjudication. He, therefore, pleaded that since the Tribunal's order in the case of Ultratech Cement Ltd. has been stayed by Hon'ble Punjab & Haryana High Court, the same has no precedence value. 7. We have considered the submissions from both the sides and perused the records. 8. The undisputed facts are that the appellant manufactured biscuits on job work basis out of the raw material supplied by M/s. Parle Biscuits and arrange the transportation of the biscuits to the depots of M/s. Parle Biscuits in terms of the appellant's contract with them. There is also no dispute that biscuits are notified under Section 4A and accordingly the duty on the biscuits was being paid on the assessable value determined under....