TMI Blog2012 (12) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... s - appellant was otherwise entitled to the benefit of Cenvat credit of Service Tax paid on GTA services, so received by them, the denial of the same on the ground that the credit was availed on the basis of invoices raised by their head office is neither justifiable nor warranted. Tax paid on the freight for dutiable transportation of the goods from the depots is also admissible as credit considering the earlier decision of the Tribunal in the case of appellants own case, vide Order dated 15.12.11 - in favour of assessee. - E/999 - 1000 of 2010 SM - 1408-1409/2012-SM(BR)(PB) - Dated:- 1-10-2012 - Ms. Archana Wadhwa, J. Appearance: Shri A.P. Mathur, Advocate for the Appellant Shri Bharat Bhushan, AR for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of GTA services was refused vide letter dated 25.5.06 by the Central Excise Commissioner, Kanpur However, with effect from 2.11.06, vide notification No. 29/06 ST when Service Tax Rules was amended to the effect that now service receiver also had a facility of centralized registration, the appellant requested for inclusion of GTA services in the centralized Service Tax registration certificate was done with effect from letter dated 8.12.06 by the Deputy Commissioner (ST), Central Excise Kanpur. 3. On the basis of above facts, the appellants jurisdictional Central Excise authorities, entertained a view that during the period 19.7.05 to 25.5.2006, as their application for inclusion of GTA service in the centralized registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the availability of the credit to the appellant. The substantial benefit, if otherwise available, cannot be denied on the technical and procedural grounds. As such, in the absence of any dispute that the appellant was otherwise entitled to the benefit of Cenvat credit of Service Tax paid on GTA services, so received by them, the denial of the same on the ground that the credit was availed on the basis of invoices raised by their head office is neither justifiable nor warranted. 7. As regards the second issue, I find that the same stand decided by the earlier decision of the Tribunal in the case of appellants own case, vide Final Order No. 953/11-SM(Br) dated 15.12.11 wherein it was held that the tax paid on the freight for dutiable tran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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