2023 (6) TMI 952

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....Agarwal, Advocate, Shri D.S.Agarwal,C.A. & Shri V.K.Banka, C.A. for the Appellant Shri A.Roy, Authorized Representative for the Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order disallowing cenvat credit availed by the appellant on Goods Transport Agency (GTA) along with interest and equal amount of penalty was imposed. 2. The facts of the cas....

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....ice and the matter was adjudicated. The cenvat credit on inward transport service was denied and the order for recovery of the same along with interest and penalty was imposed. Against the said order, the appellant is before us. 3. The ld.Counsel appearing on behalf of the appellant, submits tht the said issue came up before this Tribunal in the case of Commissioner of Central Excise, Tirupathi....

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....have correlation with the output service. The Adjudicating Authority has taken a presumptive view that the input service is to be utilized for providing the same output service. This issue is dealt by this Tribunal in the case of Shariff Motors (supra),wherein this Tribunal has observed as under : "6. We have gone through the records of the case very carefully. The Respondents are paying ....