2017 (2) TMI 836

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....entral Excise Tariff Act, 1985. During the period June 2008 to October 2009, they have availed CENVAT credit of Rs. 67,486/- on inward freight (Goods Transport Agency services) against the duty paying documents namely, GAR-7 challan. Alleging that the credit availed on such GTA service not admissible , a demand notice was issued to them on 07.7.2013 for recovery of the credit along with interest and proposal for penalty. On adjudication, the demand was confirmed with interest and equal amount of penalty. Against the said order, the appellant filed an appeal before the ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. Ld. Advocate Shri P.K. Shetty, for the appellants submits that they have paid se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nvoices against which inward freight services had been received by the appellants. 5. Heard both sides and perused the record. I find that the short point needs to be addressed is whether the appellants are eligible to CENVAT credit on the service tax paid on Goods Transport Agency services (inward freight). It is not in dispute that the appellant as a manufacturer received the services of inward freight at their factory and accordingly, discharged the service tax as required under Rule 2(1)(v) of the Service Tax Rules, 1994. It is also not in dispute that the liability of service tax as recipient of Goods Transport Agency services (inward freight) was discharged by the appellant against the respective GAR-7 challans. The contention of the....