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2016 (9) TMI 330
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.... been served with two show cause notices No. 25/2010 dated 06.10.2010 and 26/2010 dated 11.10.2010 respectively. A joint adjudication was done, which culminated into an order in Original No.02/2011 dated 15.03.2011, wherein, Cenvat credit on service tax paid on Goods Transport Agency services has been denied. Being aggrieved, M/s.Alkraft Thermotechnologies Pvt. Ltd., preferred an appeal to the Commissioner (Appeals). Appeal was rejected vide an Order-in-Appeal No.6/2014 dated 07.01.2014. Challenging the same, a further appeal was preferred before CESTAT, Chennai. 3. Before CESTAT, Chennai, the appellant raised several issues. Before the Tribunal, learned counsel appearing for the respective appellants have agreed that if the following tw....
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....hether the impugned final order of the Hon'ble Tribunal is sustainable or not in ignoring appellant's plea regarding availability of credit on service tax paid on transportation charges/ freight of inward transportation goods into its other factories at Rudrapur in the State of Uttarkhand and Jamshedpur in the State of Jharkhand ? (2) Whether on facts and law input service tax credit paid input services within the meaning of Rule 2(1) of the Cenvat Credit Rule, 2004 can be denied ? (3) Whether service tax paid on its inward transportation of goods from one factory to another factory of the same manufacturer can be denied or not ? 5. Before this Court, submission has been made that the issue as to whether Cenvat ....