Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (1) TMI 110 - AT - Central ExciseDenial of CENVAT credit - GTA Service - Held that:- assessee claimed support, inter alia, from the Tribunal’s Larger Bench decision in ABB Ltd. vs. Commissioner: [2009 (5) TMI 48 - CESTAT, BANGALORE] wherein CENVAT credit on GTA service used in the aforesaid manner by a manufacturer of final product was held to be admissible to them for a period prior to 1.4.2008, the date on which Rule 2(l) of the CENVAT Credit Rules was amended to substitute the word upto for the word from occurring immediately before the phrase place of removal - transportation of final products from factory to the premises of buyers was also covered by the expression from the place of removal used in the text of the definition of input service under Rule 2 (l) prior to its amendment. As the period of dispute in this case is prior to 1.4.2008, the appellant can legitimately claim the benefit of the High Court’s judgment - Decided in favour of assessee.
|