MAHLE ENGINE COMPONENTS Vs. UNION OF INDIA

JUDGEMENT

(1.) Regard being had to the similitude in the controversy involved in the present cases, the appeals were analogously heard and by a common order, they are being disposed of by this Court. Facts of C. E. A. No. 18/2019 are narrated hereunder.

(2.) The present appeal has been filed under Section 35-G of the Central Excise Act, 1944 by the appellant M/s. Mahle Engine Components India Pvt. Ltd. being aggrieved by order dated 17/10/2018 passed under Section 35 - C (1) of the Custom Excise and Service Tax Appellate Tribunal, New Delhi confirming the disallowance of CENVAT Credit of Service Tax amounting to Rs. 1,68,882/- paid on outward transportation of goods from the premises of the appellant manufacturer to the premises of buyer during the period from April, 2006 to March, 2011.

(3.) The facts of the case reveal that the appellant a Private Limited Company is having a manufacturing Unit at Pithampur, District Dhar and is engaged in manufacturing process of C. I. Castings and engine parts. The appellant is also availing CENVAT Credit of duty paid on inputs / capital goods and services as provided under the provisions of CENVAT Credit Rules, 2004 (CCR).