NAHAR FIBRE Vs. CCE

JUDGEMENT

(1.) COMMON issue is involved in these appeals and, therefore, both are being taken together for disposal.

(2.) AFTER hearing both sides and on perusal of the records, it is seen that the appellants availed credit of service tax paid on input service of transportation of goods by road in relation to inward transportation and also on outward supply from their factory to their branches and other units. The original authority denied the credit of Rs. 3,52,973/ - and imposed penalty of equal amount, as the credit is not admissible as per Rule 3(1) of Cenvat credit Rules, 2004, which was upheld by Commissioner (Appeals).

(3.) LEARNED D.R. reiterates the findings of the Commissioner (Appeals). He drew attention of the Bench to the relevant portion of the order of the Commissioner (Appeals) wherein it has been observed that the appellants failed to produce any record to show that the clearances in question made by the appellants are in respect of export on FOR/FOB basis.