2016 (3) TMI 1252

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.... Kanu Verma Kumar, Commissioner (DR), for the Respondent. ORDER This appeal is directed against the impugned order dated 15-5-2015 passed by the Commissioner (Appeals)-I, Customs, Central Excise and Service Tax, Raipur. 2. The brief facts of the case are that during the disputed period April, 2009 to February, 2012, the appellant had paid service tax under reverse charge mechanism in....

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..... The fact of payment of service tax on the whole amount of freight charges by the appellant is not in dispute. The only dispute in this case is that the appellant was entitled to take Cenvat credit of 25% of the gross amount charged by the goods transport agency and not on the entire amount of service tax paid by the appellant. Since the fact is not under dispute that the service tax paid by....