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2017 (2) TMI 892
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....viz. M/s Lafarge India Pvt. Ltd. has been represented by Id. Advocate, Ms. Chitra Y. Parande. 3. Revenue is in appeal against the order-in-original saying that Cenvat credit of Rs. 47,99,089/- allowed by the impugned order on the transportation services used for transportation of clinker transferred by the party to their sister unit, M/s Lafarge India Pvt. Ltd., Jojobera is not admissible. 4. Revenue inter alia submits that the impugned order is not legal and proper insofar as the Cenvat credit on the transportation service used for transportation of clinker from the factory of the appellant to the premises of their sister unit at Jojobera is concerned. 4.1 The Revenue's further submissions are as follows: (i) Adjudicating a....
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.... the case of transfer of clinker from factory of the party to the sister unit, the 'place of removal' is the factory of the party itself, the adjudicating authority has erred in allowing Cenvat credit on the transportation service used for transportation of clinker from factory to the premises of the sister unit. 5. The Id. Advocate for the respondent, based on written submissions, inter alia, submits as under : (i) Commissioner in the impugned order observes that the transfer of clinker from the respondent's one unit to another cannot be construed as sale. The consignor and the consignee are the same person. The Commissioner, therefore, held that credit of service tax paid on transportation of clinker up to sister unit is....