KHAITAN ELECTRICALS LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) HEARD both sides.

(2.) THE Appellant filed this appeal against the impugned order whereby demand of Rs. 26,805/ - is confirmed after denying the credit and penalty of Rs. 2,000/ - is imposed. Brief facts of the case are that credit was availed by M/s. Khaitan Electricals Ltd., Kolkata, Appellant on the strength of a document regarding service tax paid in respect of service received by their depot i.e. M/s. Khaitan Electricals Ltd., Jaipur.

(3.) THE contention of Appellant is that as the service is received in respect of the sale of goods by the depot at Jaipur therefore the manufacturing unit is entitled for credit.