2019 (11) TMI 180

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....Shivadikar, Authorized Representative for the Respondent ORDER Per: S.K. Mohanty Heard both sides and perused the records. 2. Brief facts of the case are that the appellant is engaged in the manufacture of excisable goods, namely spring leaves and electrical capacitors, falling under Chapter 73 and 85 respectively of the First Schedule to the Central Excise Tariff Act, 1985. The appell....

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....the appellant. On appeal, the learned Commissioner (Appeals), Central Tax, Pune vide the impugned order dated 01.08.2018 has upheld confirmation of the adjudged demand on the appellant. Hence, the present appeal was preferred by the appellant before this Tribunal. 3. The case of the appellant is governed under the definition of amended provisions Rule 2(l) of the Cenvat credit Rule, 2004 (effec....

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....hat Cenvat credit on goods transport agency service availed for transport of goods from place of removal to buyer's premises was not admissible to the respondent. Since, the modus operandi adopted by the appellant in the present case is identical to the facts and circumstances of the case decided by the Hon'ble Supreme Court, I do not find any justifiable reason to accept the submissions of learne....