2018 (5) TMI 1503

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.... D.M. Misra Heard both the sides. 2. This is appeal filed against order-in-appeal No. AHM-EXCUS-003-APP-048-17-18 passed by Commissioner (Appeals-I) Ahmedabad. 3. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of detergent on job work basis for M/s Nirma Ltd, They availed cenvat credit of service tax paid on GTA Services on receiving the raw material....

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....tergent on job work basis for M/s Nirma Limited. It is his contention that the raw-material are sent by M/s Nirma Limited for conversion into finished goods viz Detergent. In the process, the GTA Services availed for transportation of the raw-material to their factory , Service Tax was paid by them, as consignee and consequently, they availed Cenvat Credit on the same. It is his contention that in....

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.... M/s Nirma Limited on job work basis. The converted raw-material, later cleared on payment of duty to M/s Nirma Limited. The raw-materials were purchased by M/s Nirma Limited and directly sent to the factory premises of the appellant for conversion to finished goods. In the process, the appellant availed Cenvat Credit of Service Tax paid on Goods Transports Agency services utilized for  bring....