2020 (8) TMI 137

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....ri Shiv Pratap Singh, Authorised Representative for the Respondent ORDER PER: ANIL G. SHAKKARWAR The appellant have submitted written submission. The said written submissions were served to revenue on the last date of hearing. Today revenue have also submitted their written submissions. 2. Brief facts of the case are that the appellant are engaged in the manufacture. They availed Cenvat credit....

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....itted by the appellant that learned Commissioner (Appeals) has relied upon the ruling by Hon'ble Gujarat High Court in the case of Gujarat State Fertilizers & Chemicals Ltd. reported at 2016 (041) STR 0794 (Guj.). The said ruling is not applicable in the present case because Hon'ble Gujarat High Court had only examined the issue of availability of credit of service tax paid to sales agents. Howeve....