2018 (7) TMI 426

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....hanta, Consultant for the Respondent (s) ORDER Per Shri P.K. Choudhary This appeal has been filed by the Revenue against the impugned Order-in-Appeal No.20/SH/CE(A)/GHY/11 dated 22.04.11 passed by Commr. of Central Excise (Appeals), Guwahati. 2. Briefly stated the facts of the case are that the assessee is engaged in the manufacture of Cement classifiable under Chapter 25 of the Centra....

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....atement The Learned A/R reiterates the Grounds of Appeal. It is contended by the Revenue that Rent-a-Cab service is used for transportation of their officials to the offices, repair and maintenance services of vehicles, insurance services used for their offices situated at Kolkata, Delhi, Guwahati other than its factory. 5. The relevant findings of the Commissioner (Appeals) are reproduced belo....

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....e been used in or in relation to the manufacture of final products and also used in relation to the business activity. There can be no bar thus. (AD) From the above, it is clear that the intention of the Legislature is that abatement is admissible when the GTA does not avail the benefit under CENVAT Credit Scheme or the benefit under Notification No. 12/2003-ST dated 20.06.2003. I find that the....

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....and a/so benefit under Notification No, 12/2003-ST Endorsement on fulfillment of conditions to be made on consignment note by GTA as per C.B.E & C. clarification though the same not stipulated in notification Requirements prescribed by Board not mandatory and cannot be used to deny substantive rights Impugned order extending abatement based on Certificates from GTA, sustainable - Section 93 of Fin....