2017 (4) TMI 750

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....inder Singh, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order denying the Cenvat credit on input service. 2. The facts of the case are that the appellant is engaged in the manufacture of Cotton yarn, Polyester yarn and Blended yarn. During the course of audit, it was observed that they have availed the Cenvat credit on service tax paid on the commis....

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....al exported goods. Therefore, they have correctly taken the Cenvat credit in the light of the decision in the case of Lavino Kapur Cottons Pvt. Ltd. - 2015 (39) S.T.R. 514 (Tri.-Mumbai), therefore, the impugned order is to be set aside. 4. On the other hand, the ld. AR submitted that the appellant is availing benefit of the Notification No. 30/2004 ibid. As per the said notification, the a....