2017 (5) TMI 279

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....vocate for the appellant Shri A. Mishra, A.R. for the Respondent-Revenue ORDER Per Dr. D.M. Misra These three appeals are filed against the Order in-Appeal No. VAP-EXCUS-000- APP - 166 - 168 - 14-15 dated 17.7.2014 passed by the Commissioner(Appeals),Central Excise, Customs & Service Tax, Vapi. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufa....

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.... appeals. Hence, the present appeals. 3. Ld. Advocate Shri S.J. Vyas, for the appellants submits that during the course of EA-2000 Audit on being pointed out that service tax on inward and outward transportation amounting to Rs. 2,29,667/- was required to be paid and accordingly, they paid the said amount along with interest. Later, they had availed CENVAT credit of Rs. 1,93,157/- relating to G....

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....ent of this Tribunal in the case of JSW Steel Ltd. vs. C.C.E., Salem 2009 (14) STR 310 (Tri-Chennai). 4. Ld. A.R. for Revenue reiterates the findings of the ld. Commissioner (Appeals). 5. Heard both sides and perused the record. I find that the issue for determination is: whether the appellants are eligible to avail CENVAT credit of the service tax paid on GTA service (inward freight) agains....

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....clause (b) of sub-rule (1) of Rule 9. This clause, in fact, did not apply to service tax at all. The Explanation to this clause was also therefore not applicable to the above invoices issued by the input service provider. Documents for availment of credit of service tax paid on input services were those referred to under clauses (e), (f) and (g) of sub-rule (1) of Rule 9. The Explanation ibid was ....