2018 (11) TMI 451

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.... Prasanna Prasad, learned counsel For The Respondent : Shri Yogendra Aldak and Shri Murtuza Bohra, learned counsels ORDER Heard on the question of admission. This appeal under Section 35-G of the Central Excise Act, 1944 has been filed by the Revenue against the order passed by the Appellate Tribunal on 07.11.2016, whereby learned Tribunal relying on the decision in the case of C.C.E., Gu....

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....s i.e. from source point factory site and back to Thermal Plant. The freight charges were paid to the respective transporters on the basis of per metric ton of fly ash transported. CENVAT credit service tax paid on such freight charges for both types of transports were availed by the assessee in conforming to the definition of input service defined under Rule 2(1) of the CENVAT Credit Rules, 2004.....