2020 (4) TMI 6

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.... the Appellant (s) Shri A.K.Biswas, 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....

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....ere held to be directly or indirectly, in or in relation 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 respe....

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....es as inclusive of Service Tax, the appellants have calculated Service 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 f....