2016 (8) TMI 310

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.... : Shri S.R. Nair, E.O. (AR) By a common order these two appeals, namely, ST/88651/2014 & ST/88676/2014 against orders-in-appeal No. AV(85)70/2014 and AV(86)71/2014 both dated 23rd May 2014 are taken up for disposal. 2. The appellant M/s Dhanshree Ispat, is a "commission agent" who acts on behalf of producers of "sponge iron" handling the receipt and transportation to end users for manufactu....

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.... paid through CENVAT credit, appropriate interest and penalties under section 78 have been imposed. 3. Learned Counsel for the appellant asserts that the CENVAT credit availed on tax paid towards goods "transport agency" service is well within the CENVAT Credit Rules, 2004. On behalf of the appellant it is submitted that the CENVAT Credit Rules do not place any distinction or restriction on uti....

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....of tax be claimed to be on the appellant"s own account and thereby rendering them eligible to avail CENVAT credit of the same. 5. Having heard both the sides and perused the relevant records, it is seen that the tax amount on availment of service of "goods transport agency" is, in reality, paid by the appellant; when the appellant is entitled to, and has been claiming, reimbursement of such cha....