MOHINI INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) SINCE common issue is involved in these appeals, therefore, all are being taken up together for disposal.

(2.) AFTER hearing both sides and on perusal of the records, I find that the appellants utilized Cenvat Credit for payment of service tax on GTA service. Commissioner (Appeals) observed that utilization of Cenvat credit towards payment of service tax to GTA service is clearly in contravention of provisions of Rule 3(4) of Cenvat Credit Rules, 2004. Learned Advocate placed reliance on the decision of the Tribunal in the case of Ambattur Petrochem Ltd. v. CCE Final Order Nos. 1042 -1044/2007 - SM (BR), dated 22 -6 -2007]. Relevant portion of the said order is reproduced below: