2020 (4) TMI 6

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....Authorized Representative for the Respondent (s) P.K. CHOUDHARY : Heard both sides and perused the appeal records. 2. I find that regarding the first two issues, the learned Commissioner (Appeals) in three consecutive Orders-in-Appeal Nos. (a) 07/BOL-ST/2019-20 dated 10.04.2019; (b) BOL-ST/2019-20 dated 12.04.2019 & (c) 291/BOL-CE/2019-20 dated 06.01.2020, have allowed credit of Service Tax pai....

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....ion to the manufacturing activity and business activity and held to be eligible for availment of credit. 4. GTA Services : I find that the adjudicating authority has not disputed that the entire tax on GTA service/Cargo Handling Service has been paid. But, however, he observes that the credit availed without payment of Service Tax in respect of GTA directly to the Government exchequer by the ass....

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....rvice Tax on those documents on the basis of cum-tax value i.e. back calculation and took credit of Service Tax so calculated. Since the assessee have availed credit on the basis of self-prepared documents on the debit note, the credit on this account cannot be allowed and the same is upheld. 7. Input Service used after clearing final products :- Learned Advocate submits that he is not contestin....