2018 (7) TMI 848

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....e Appellants Shri P Juneja, AR for the Respondent ORDER Per Ashok Jindal: The appellants are in appeal against the impugned orders wherein cenvat credit on inward transportation was denied to the appellant on the ground that the documents against which they have taken the cenvat credit is not proper document in terms of Rule 9 of the Cenvat Credit Rules, 2004. 2. The facts of the ca....

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....ax paid is not available to the appellant. 3. In these facts and circumstances, proceedings were initiated against the appellant and show cause notices were issued which were adjudicated. Cenvat credit of transportation service was denied consequentially demand was raised along with interest and penalty was also imposed. 4. Against these orders, appellant is before me. 5. As the issue inv....

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....rters but the dealer has paid, i.e. charge of transportation of Goods purchased. As the dealer has paid transportation charges and service tax and issued invoices to appellant. On the strength of the invoices issued by the dealer, appellant is entitled to avail the cenvat credit. Therefore, the appellant has correctly availed the cenvat credit on transportation charges on the amount paid by the de....