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2012 (8) TMI 627 - CESTAT, NEW DELHINon eligibility for claim of Cenvat credit - the service of GTA availed for transportation of clinker from Sonadih plant to Nipania railway siding for onward transportation by rail to Jojobera plant of the appellant company - Held that:- The definition of 'place of removal' in Section 4 (3) (c) can be adopted for Cenvat Credit Rules only in those cases where the rate of duty is ad-vaiorem and the duty is charged on value determined under Section 4 - In this case, the duty on the goods - clinker is at specific rate and hence the definition of "place of removal" in Section 4 (3) (c) would be of no relevance. As the places on removal from where the duty is liable to be paid which in this case, is the factory gate of Sonadih factory, as the duty on clinker becomes payable at the time of removal from Sonadih factory therefore, the GTA service for transportation of clinker from Sonadih factory to Nipania depot, having been availed after the removal of the clinker from the factors, is 'prime facie' not covered by the definition of 'input service' - against assessee.
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