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2021 (12) TMI 176 - AT - Central ExciseCENVAT credit - input service - GTA service - disallowed on the ground that the appellant have availed the CENVAT credit in respect of outward transportation of the goods cleared from the factory to depot and from the factory/depot to customer - HELD THAT:- If the GTA service in respect of receipt of inputs that will amount to inward transportation and credit is undisputably available in terms of definition of ‘input service’ under Rule 2(l) of CENVAT Credit Rules, 2004. In the case of outward transportation for clearance of finished goods from factory to depot, depot being the ‘place of removal’, CENVAT credit on GTA service from factory gate to ‘place of removal’ is clearly admissible. However, there is a dispute on the facts which is the root of the case. Therefore, at this stage, the Tribunal cannot take a conclusive view in absence of clarity on facts. The matter needs to be reconsidered on the facts of the case that whether the GTA service on which credit was taken is for outward transportation from factory gate to the customer or it is in respect of inward transportation from vendors/suppliers of inputs place to the appellant’s factory. Appeal is allowed by way of remand to the adjudicating authority.
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