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Showing contexts for: parle biscuits in M/S.Ganesh Bakers Pvt. Ltd vs Cce, Raipur on 25 August, 2015Matching Fragments
This appeal is directed against the impugned order dated 10.12.2009 passed by the Commissioner (Appeals), Central Excise and Customs, Raipur, wherein cenvat credit of service tax paid on outward transportation of goods from the factory to the depot of M/s. Parle Biscuits was denied on the ground that the said service has been provided beyond the place of removal.
2. Brief facts of the case are that the appellant manufactures biscuits on job work basis for M/s. Parle Biscuits Pvt. Ltd., as per the terms and conditions set out in the agreement dated 07/11/2005. The appellant manufactures biscuits on job work basis under authorization as provided under Notification No. 36/2001-CE (NT) dated 26.06.2001. The appellant pays central excise duty attributable to manufacture of the biscuits. Upon payment of duty, biscuits are removed to the depot of M/s. Parle Biscuits Pvt. Ltd. and from there, the same are sold to various customers. The appellant avails cenvat credit of service tax paid on goods transport agency service for transportation of biscuits from its factory to the depot of M/s Parle. Taking of cenvat credits on such service was disputed by the Central Excise Department. The show casue notice issued in this regard culminated in the adjudication order dated 27.02.2009, wherein cenvat credit of Rs.29,90,650/- taken on such service was disallowed and equal amount of penalty was also imposed on the appellant. The Commissioner (Appeals) has upheld the adjudged demand. Hence, this present appeal is before the Tribunal.
3. The short question involved in this appeal for consideration by this Tribunal is, as to whether, the service tax paid on goods transport agency service for transportation of biscuits from the factory of the appellant to the depot of M/s. Parle Biscuits Pvt. Ltd. should be eligible for cenvat credit under the head input service.
4. Heard the ld. Counsel for both sides and perused the records.
5. I find that the issue arising out of the present dispute is no more res-integra, in view of the decision of this Tribunal in the case of M.P Biscuits Pvt. Ltd., reported in 2012 (282) ELT 563 (Trib.), CCE, Indore vs. Dhananjay Confectionery, reported in 2010 (20) ELT 696 (Tri-Del.) and Order dated 22.01.2014 and 12.02.2014 of this Tribunal in the case of M.P. Bakers Pvt. Ltd.