Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 250 - CESTAT BANGALORECENVAT credit on GTA service - Two show-cause notices were issued denying CENVAT credit for the period from January 2005 to August 2009 and another for the period from September 2007 to April 2008 - Held that:- For the period prior to 1/4/2008, the appellant can claim the benefit of CENVAT credit on GTA service used by them for outward transportation of final products from the factory to customers premises fully supported by the judgments of ABB Ltd's case [2011 (3) TMI 248 - KARNATAKA HIGH COURT] & Parth Poly Wooven Pvt. Ltd's case [2011 (4) TMI 975 - GUJARAT HIGH COURT] The law is against the appellant for the period from 1/4/2008 as the definition of input service under Rule 2(l) of the CENVAT Credit Rules 2004 was amended by Notification No. 10/2008 CE (NT) dated 1/3/2008 and, accordingly, with effect from 1/4/2008, the word upto was substituted for the word from preceding the expression the place of removal . In view of this amendment, it has to be held that the appellant cannot claim CENVAT Credit on GTA service used for outward transportation of their final products from the factory (place of removal) - thus challenge against denial of CENVAT credit for the period subsequent to 1/4/2008 fails.
|