2017 (7) TMI 890

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....is appeal is directed against Order-in-Appeal No.HYD-EXCUS-002-APP-61-16-17, dated 20.02.2017. 1. Heard both sides and perused the records. 2. The issue in this case is that the appellant during the period March 2006 to Feb. 2007, availed Cenvat credit of Service Tax paid by them on Goods Transport Agency services in respect of finished goods transported from their factory premises to the godown....

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....earing for appellant submits that identical issue of other job workers who are manufacturing biscuits under job work for PBPL was in dispute and the matter was settled by the Tribunal in favour of such job workers. He cites following decisions: (i) Lao More Biscuits [2009-TIOL-1264-CESTAT-AHM] (ii) M.P. Biscuits Pvt. Ltd [2012(282)ELT 563 (Tri.) (iii) Final Order No. 50251-50252, dt. 22.01.2014....

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....act basis for M/s PBPL. The only point of dispute in this case is whether the place of removal as claimed by the appellant is the depot of PBPL or the factory gate as claimed. I find that similar issue in respect of other job workers of PBPL, was before the Tribunal in many cases, as cited herein above and in those cases, the Bench in detailed order held in favour of the appellants therein. In vie....