2015 (10) TMI 2285

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....dent : Shri P K Mittal, Advocate ORDER Per Ashok Jindal : Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) has dropped the proceedings against the respondent which were initiated against the respondent for availing the Cenvat credit on goods transport agency service for transportation of goods up to the place of buyers. 2. The facts of the case are t....

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....d with the condition of CBEC Circular No. 97/8/2007-ST dated 23.8.07 and allowed the Cenvat credit and dropped the proceedings. Against the said order, Revenue is before me. 3. Learned AR submits that the respondent is not entitled to take Cenvat credit beyond the place of removal, that is factory in the light of decision of Lafarge India Pvt. Ltd. vs. CCE Raipur [ 2012 (1) ECS (3) Tri-Del)]. The....