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2019 (10) TMI 812 - AT - Central ExciseCENVAT Credit - input service - GTA Services - place of removal - job-work - Rule 2(l) of Cenvat Credit Rules, 2004 - appellant being manufacturer of ‘Biscuit’ on job work basis on behalf of M/s Parle Products Pvt. Ltd - the goods are cleared to the depot of principle and excise duty is paid on MRP based valuation in terms of Section 4A of Central Excise Act, 1944 - Difference of opinion. HELD THAT:- In view of various contrary judgments not only in the Division Bench of this Tribunal but also by Hon’ble High Courts of Rajasthan and Allahabad, there is no consistency on the legal position for availment of cenvat credit on outward GTA in case of goods manufactured and cleared to principles at their depot particularly in the set of facts of present case - Therefore, to arrive at consistent view, the matter needs to be considered by Larger Bench of This Tribunal. The issue needed to be decided is: Whether in facts and circumstances the appellant is entitled for the cenvat credit on outward GTA service which is used for transportation of goods from job worker premise to the depot of principle when the valuation was adopted under Section 4A by applying the Notification No. 36/2001-CE (NT)? The Registry is directed to place this matter before Hon’ble President of this Tribunal for constituting a Larger Bench.
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