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2016 (9) TMI 100 - AT - Service TaxJob work - Cenvat credit - Service tax paid on outward freight charges (GTA services) - for transporting the manufactured biscuits from their factory to the depots of M/s PPPL - Held that:- it is found that there is an arrangement/agreement between the Assessee and M/s Parle Products Pvt. Ltd had been in existence for manufacture of biscuits on job work basis and transportation of the manufactured biscuits to their various depots. Therefore, the judgment of Tribunal in the case of M.P. Biscuits Pvt. Ltd Vs CCE Allahabad [2012 (10) TMI 623 - CESTAT, New Delhi] is squarely applicable to the facts of the case. It is also found that the duty paid on input raw materials and packaging materials by M/s PPPL which was supplied for conversion into biscuits were availed as credit by the assessee and there is no dispute in this regard. I find force in the argument of the appellant that the basis on which Kohinoor Biscuits case was rendered by the Division Bench of this Tribunal, that since the biscuits are assessable to Section 4A, hence the place of removal ought to be considered as factory gate, relying on the judgment of this Tribunal in Ultratech Cement Ltd case, cannot be considered a good law, as the said judgment was not accepted by Hon'ble Chhatisgarh High Court in their order dt.05.08.2014 reported as Ultratech Cement Ltd. Vs. Commissioner of Central Excise, Raipur [2014 (8) TMI 788 - CHHATTISGARH HIGH COURT]. Besides, the said judgment was rendered relating to the period 2009, that is, after amendment to the definition of input service w.e.f. 01.4.2008. Also, it is crystal clear from the judgment of the Hon'ble Gujrat High Court in CCE Vs Parth Poly Wooven Pvt. Ltd. [2011 (4) TMI 975 - GUJARAT HIGH COURT] that cenvat credit on GTA service(out ward freight) from the place of removal to the purchaser s premises prior to 01.04.2008 was admissible. Interpreting the scope of means & includes employed in the definition of input service as was in existence prior to 01.04.2008. - Decided against the Revenue
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