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2015 (11) TMI 473 - AT - Service TaxDenial of CENVAT Credit - Capital goods - GTA service - credit on the basis of ISD invoice issued by the Gajambuja Cement Muldwaraka, the contention of the Revenue is that they are a separate unit - services were used beyond the place of removal - Held that:- goods transport agency service used for transportation of finished goods upto the service place of delivery of the buyer, would be eligible for input service credit. The Hon’ble Karnataka High Court [2011 (3) TMI 248 - KARNATAKA HIGH COURT] upheld the decision of the Larger Bench of the Tribunal [2009 (5) TMI 48 - CESTAT, BANGALORE] and restricted credit upto 1.3.2008. Asstt. Commissioner of Service Tax, Bhavnagar Division, has issued certificate of Registration ISD to M/s GujAmbuja Cements Muldwaraka (a unit of Gujarat Ambuja Cements), Ambujanagar, Dist. Junagadh. In the present appellant M/s Amuja Cement is also unit of Gujarat Ambuja Cement Ltd. Hence, the appellant had rightly availed the credit on the basis of ISD invoices issued by the GajAmbuja Cement Muldwaraka. Bombay High Court in the case of Deepak Fertilizers and Petrochemicals Corpn Ltd., vs CCE [2013 (4) TMI 44 - BOMBAY HIGH COURT] held that definition under Rule 2(l) of the Cenvat Credit Rule 2004 is not restricted to input services used only for procurement and inward transportation of inputs. It was also more so as this broad and comprehensive meaning had to be read with Rule 2(i). In the present case, there is no material available that the services were not used in relation to the business of the appellant. So, we do not find any reason to deny input service credit. - Impugned order is set aside - Decided in favour of assessee.
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