2022 (3) TMI 932

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....HOUDHARY, MEMBER (JUDICIAL) Shri S.Mahapatra, General Manager (Taxation) for the appellant Shri A.Roy, Authorized Representative for the Respondent ORDER PER P.K.CHOUDHARY : The instant appeal has been filed by the assessee, M/s. Jai Balaji Industries Ltd (hereinafter referred to as the Appellant) against denial of Cenvat Credit of Rs. 9,60,443/- for the period from March 2011 to Ju....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sued by M/s. Prithavi Associates under the category of Maintenance, Management or Repair Service. It was alleged that the said invoice actually pertained to rack loading service for goods (iron ores) procured by the Appellant which were exported outside India and that the said service did not relate to their manufacturing operations undertaken at the unit where the credit has been availed. It was ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e for credit under the Credit Rules. 5. I find that credit has been denied merely on the ground that goods against which loading services have been availed have not been received by the Appellant in their factory. I also find that the authorities have taken an erroneous view that in order to avail credit of service tax paid on loading services, the goods in respect of which such loading service....