TMI Blog2014 (9) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... - Supreme Court]. The Supreme Court observed that Service Tax and Excise duty are consumption taxes to be borne by the consumer and therefore if credit is denied on transportation service the levy of service tax on transportation will become a tax on business rather than being a consumption tax. The Tribunal observed that the submission of the Revenue that the CENVAT credit cannot be allowed for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (for short the Tribunal ) answering a reference (in Miscellaneous Order Nos. 276 to 282 of 2009 in Appeal Nos. ST/336/2007; ST/345/2006; and ST/347/2006), insofar as the order of the Tribunal pertains to Miscellaneous Order Nos. 280 and 282 of 2009, in Appeal Nos. E/858/2006 and E/860 of 2006 [2009 (15) S.T.R. 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Institutions and individual customers at factory gate during the period in question. In appeals preferred, the Commissioner (Appeals) relying on the Board Circular (bearing reference F.No. 137/3/2006-CX.4, dated 2-2-2006) allowed the appeals. The appellate authority held that in case of depot sales of goods, credit of service tax paid on transportation of goods up to such depot would be eligible f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax paid on the value of such services? Or whether the Input service should be limited only to outward transportation up to the place of removal in terms of the inclusive definition as held in the Gujarat Ambuja case cited supra? 5. The Tribunal concurred with the appellate authority relying on the judgment of the High Court of Punjab and Haryana reported in Gujarat Ambuja Cements Ltd. v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es not form part of the value subjected to excise duty runs counter to the fundamental concept of Service Tax laid down in All India Federation of Tax Practitioners case (supra). We concur with this analysis. 6. In circumstances above, no question of law let alone a substantial question of law arises for consideration in these appeals. The appeals are accordingly dismissed at the stage of admi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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