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2018 (7) TMI 910 - AT - Central ExciseCENVAT Credit - Input service - GTA Service - It is the case of the Revenue that the assessee merely arranges for transportation of the goods on behalf of the consignee and was authorized to release payment of transportation on behalf of the customers - Held that:- The transaction of transportation of goods from factory gate to customer’s premises involves transporters as “service provider” and the respondent assessee as service receiver, and transporters have no relation with the customers. The issue is no more res-integra in view of the decision of the Hon’ble Supreme Court of India in the case of the Commissioner of Central Excise, Belgaum Versus Vasavadatta Cements Ltd. [2018 (3) TMI 993 - SUPREME COURT], where it was held that the expression used in the aforesaid Rule is “from the place of removal”. It has to be from the place of removal upto a certain point. Therefore, tax paid on the transportation of the final product from the place of removal upto the first point, whether it is depot or the customer, has to be allowed. Credit allowed - appeal dismissed - decided against Revenue.
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