2018 (1) TMI 1325

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.... Shri U. Sengraj,DR for the respondent JUDGEMENT Per S.K. Mohanty: This appeal is directed against the impugned order dated 4.9.2017 passed by the Commissioner (Appeals), CGST & CX, Indore. 2. The brief facts of the case are that the appellant is engaged in the manufacture of wheeled tractor, loader backhoe and vibratory compactor falling under Chapter 84 of the Central Excise Tariff A....

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....tax was paid by the appellant for outward transportation of the goods to its buyers' premises. Since the service tax has been paid on the transportation service, the appellant should be entitled for the benefit of cenvat credit. Further, due to error in the system, the adjusting accounting entry was not made in the cenvat credit account at the time of receipt of the input service. Since such credi....