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2015 (10) TMI 1792
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....l, Adv. For the Respondent : Shri Ashutosh Nath, Asst. Comm. (AR) ORDER Per: Anil Choudhary: The appellant is in appeal against the impugned order wherein CENVAT credit for input service namely Inward Transportation Service has been denied to the appellant. 2. The brief facts of the case are that the appellant is procuring gas from Gas Authority of India Ltd. (GAIL) through pipeline....
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....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 order is fit to be s....