2015 (8) TMI 903

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.... Respondent : Shri Govind Jha, Authorised Representative ORDER Per :  Mr. H.K. Thakur; This appeal has been filed by the appellant against OIA No. Commr(A)/29/VDR-II/2008 dated 21.02.2008 issued on 10.03.2008 under which Cenvat Credit of Rs. 3,56,608/- has been disallowed and Service Tax demand of Rs. 2,74,629/- has been confirmed against the appellant, along with interest and imposi....

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....nvat Credit on freight services from factory to Port of Export, she relied upon the following case laws:- (i) Modern Petro Film vs. CCE, Vadodara - [2010 (18) STR 625 (Tri.-Ahmd)]. (ii) Commissioner vs. Dynamic Industries Limited - [2014 (307) ELT 15 (Guj.)] 3. Shri Govind Jha (AR) appearing on behalf of the Revenue defended the order passed by the first appellate authority. He relied upo....

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....facturer or purchaser of final products or provider of output service to take credit of Cenvat of various duties specified therein. Sub-rule (4) of Rule 3 of the said Rules provides that the Cenvat credit may be utilized for payment of various duties specified in clauses (a) to (e) thereof; clause (e) pertains to Service Tax on any output service. A combined reading of these statutory provisions w....