2023 (3) TMI 1008

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....der of the learned Single Judge is challenged on the following premise: It is submitted that the order-in-original denying Input Tax Credit (ITC) in respect of the removal of goods on stock transfer basis to their own Units at Jamshedpur and Uttarakhand, is contrary to the order of the Division Bench of this Court in the appellant's own case. Secondly, denial of credit of service tax on outward transport incurred for removal of goods from the appellant-factory to the premises of the customer, is arbitrary and illegal. Thirdly, the learned Judge erred in rejecting the contention of the writ petitioner-Company (appellant herein-assessee) that the impugned order in the Writ Petition suffers from violation of principles of natural justice,....

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....for CENVAT Credit. The relevant portion of the above said judgment of the Division Bench of this Court, containing the conclusion, is extracted hereunder: "13. Therefore, we allow the Appeals of the Assessee and set aside the order of the Adjudicating Authority as well as the Tribunal and direct the Revenue Department to allow the Cenvat Credit in respect of Service Tax paid by the Assessee on transport of its goods from its Chennai Unit 1 to Jamshedpur Unit 2 in the present case. No costs" Insofar as the GTA (Goods Transport Agency) service tax from the appellant-assessee's factory to its Units by way of stock transfer, is concerned, we find that the order-in-original is unsustainable, insofar as it rejects the assessee's claim ....