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2020 (4) TMI 353 - AT - Central ExciseCENVAT Credit - input services - GTA Service for transportation of petroleum products from the refinery to the depot and from the depot to the customers’ premises - place of removal - period December 2006 to March 2008 - denial of credit on the ground that such transportation service should not be considered as input service in terms of the definition provided under Rule 2(l) of the Cenvat Credit Rules, 2004 - HELD THAT:- The period of dispute involved in this case is from December 2006 to March 2008. The case of the appellant falls under the pre-amended definition of input service contained in Rule 2(l) ibid. Under the said definition both in the main part as well as in the inclusion part, it has been provided that clearance of final product from the place of removal and outward transportation up to the place of removal should be considered as input service for availment of the Cenvat credit of Service Tax paid on the GTA service for transportation of the final product. Analysing the provisions of amended Rule 2(l) ibid, the Hon’ble Apex Court in the case of COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX, GUNTUR VERSUS M/S. THE ANDHRA SUGARS LTD. [2018 (2) TMI 285 - SUPREME COURT] have extended the Cenvat benefit to the assessee, holding that such transportation service availed by the assessee is confirming to the definition of input service. There are no merits in the impugned order, in so far as it has confirmed the Cenvat demand of ₹ 55,95,563/- and the resultant interest and penal liabilities - appeal allowed - decided in favor of appellant.
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