2013 (2) TMI 250

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..... After a perusal of the records and hearing both sides, I find the following issue arising in this case: Whether the appellant can claim CENVAT credit on GTA service used for outward transportation of their final products from the factory to customers premises during the period from January 2005 to April 2008. 2. Two show-cause notices were issued to the appellant, one denying CENVAT credit on GT .....

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..... ed against it is pending before the Hon ble Supreme Court. In answer to a query, however, it is submitted that no stay of operation of the Hon ble High Court s judgment has been granted by the apex court. 4. It is further submitted that, in any case, the appellant cannot claim the benefit of CENVAT credit for the month of April 2008. This submission is based on Rule 2(l) of the CENVAT Credit Rule .....

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..... rom 1/4/2008, the word upto was substituted for the word from preceding the expression the place of removal . In view of this amendment, it has to be held that the appellant cannot claim CENVAT Credit on GTA service used for outward transportation of their final products from the factory (place of removal). 7. In the result, the challenge against denial of CENVAT credit for the period prior to 1/ .....

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