2016 (9) TMI 134

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..... Garg The present appeal is directed against the Order-in-Appeal dated 12.12.2012 passed by the Commissioner (Appeals) partially upholding the order-in-original. Briefly the facts of the present case are that the appellants are the manufacturers of sugar, molasses, rectified and denatured spirit. They are availing CENVAT credit of service tax paid on GTA services on transportation of sugar cane.....

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....nalty from Rs. 75,000/- to Rs. 25,000/-. Hence the present appeal. 2. Heard both the parties and perused the records. The issue involved in the present case is whether the appellant is liable to reverse the proportionate CENVAT Credit taken on service tax paid in respect of GTA service utilized for transportation of sugar cane on the ground that a portion of GTA service involved is attributable t....