2025 (3) TMI 2251

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....t Shri P.K. Acharya, Superintendent, Authorised Representative for the Respondent ORDER Brief facts of the case are that the appellant was manufacturer of excisable goods. They were issued with a show cause notice on 11.04.2012 inter alia proposing denial of cenvat credit of Rs.2,71,889/- being the cenvat credit of service tax paid on input service viz. Goods Transport Agency service enga....

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....djudicating authority as it is the claim of the appellant-assessee before Tribunal as was also before the lower authorities that the said services were utilized for "inward presentation of raw materials". I find that both the lower authorities have not considered this submission and confirmed the demands without any reasoning on the plea raised by appellant-assessee. In my considered view, if appe....

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....er-in-original dated 13.01.2020 decided the issue and confirmed the demand of Rs.2,71,889/- with equal penalty. Before the original authority, the appellant had submitted that out of cenvat credit of Rs.2,71,889/-, cenvat credit of Rs.86,489/- was pertaining to service tax paid on GTA services and the remaining was on service tax paid on construction service. Appellant preferred appeal against the....

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..... 3. Heard the learned AR for Revenue. Learned AR has submitted that the Tribunal had given direction to the appellant to justify that the GTA services were used for transportation of any raw material. He has further submitted that before the original authority, appellant could establish that Rs.86,489/- was the cenvat credit pertaining to GTA services and not the entire amount of Rs.2,71,889/-....