2016 (7) TMI 1072

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....Mix Plasters and are availing cenvat credit on various inputs, capital goods and input services. The Appellant sell their product directly from their factory and also through various depots. In the State of Karnataka, the appellants have appointed a clearing and forwarding agent Viz.M/s.Ankur Enterprises, Bangalore and the services of M/s. TR Viswamavaharam, Cochin to carry out all the activities relating to the sale of the appellant's products. Proceedings were initiated against the appellants for two periods, March 2008 to September 2012 and December 2011 to September 2012, alleging that the appellant had availed cenvat credit on service tax paid on 'loading charges' for loading the goods from their godown into their customer&....

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....redit was upheld. As regards penalty imposed for the issue pertaining to delivery charges the same was set aside but with regard to the penalty imposed for the dispute pertaining to loading charges the same was upheld. This appeal is against the common Order-in-Appeal No.145-146/2015 dt.12/06/2015. 6. The Appellant was represented by Shri R. Parthasarathy, Consultant and the Revenue was represented by Shri A. Celtus, ADC, (A.R). 7. Heard both sides in the matter and perused the records. The learned Commissioner (Appeals) has denied the credit for the reason that with effect from 01/04/2008, the words 'Clearance of final products from the 'Place of Removal', were substituted by the words, 'Clearance of Final Products upto t....