Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 708 - AT - Central ExciseDenial of CENVAT Credit - GTA service - Held that:- service of GTA is in respect of transportation of empty container from container yard to the factory and from factory to port of export towards stuff container has not been under dispute. The Cenvat credit was denied on the ground that since it is outward transportation beyond the place of removal ie. factory gate therefore it is not covered under the definition of input service. Firstly, there is no dispute that the entire transportation in respect of export goods. It is settled in the catena of judgments and also now in the Board circular when the transportation is of export goods, the place of removal stand extended to the port of export, therefore it is clearly covered by the definition of input service as applicable at the relevant time wherein transportation up to the place of removal was explicitly included in the definition of input service. Therefore in my considered view, in the present case GTA service for transportation of export goods is input service and Cenvat credit is legally admissible. - From the findings of this Tribunal in the appellant’s own case, the issue disputed in the present case has been settled, accordingly appellant is entitled for the Cenvat Credit in respect of GTA used for transportation of export goods as well as for bringing empty container to their factory. I therefore set aside the orders-in-appeal - Decided in favour of assessee.
|