TMI Blog2013 (10) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... specified in the inclusive part of the definition. The goods are sold by the applicant at the premises of the customers and they paid excise duty on the value inclusive of freight - the Tribunal had allowed credit on GTA services for outward transportation of goods from the factory to the buyers premises and the arrangement of selling the goods continued to be the same for the present period also and there has been no change in law either – waiver of pre-deposit of dues granted – Stay granted. - E/41766, 41767/2013 - MISC ORDER No.42441-42442/2013 - Dated:- 15-10-2013 - Shri Mathew John, J. For the Appellant: Shri Karthik Sundaram, Advocate For the Respondent: Ms. Indira Sisupal, AC (AR) ORDER 1. There are two stay pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ISD Distribution 87243 1745 873 89861 3. GTA-Inward Transportation 251885 5056 2519 259461 4. GTA -Outward Transportation 184739 3696 1847 190282 5. Manpower Supply 223520 4476 2238 230234 6. Security Service 47331 949 475 48755 7. Repairs and maintenance, testing etc. 16846 358 178 17382 Total 812875 16286 8135 837295 2. These credits have been de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77) ELT 181 (Tri.-Mumbai), the Tribunal had allowed credit on GTA services for outward transportation of goods from the factory to the buyers premises and the arrangement of selling the goods continued to be the same for the present period also and there has been no change in law either. So he prays that the appeals may be admitted without any pre-deposit. 5. Opposing the prayer, the Ld. AR for Revenue reiterates the findings of the Commissioner (Appeals). 6. I have considered the submissions on both sides. I agree with the argument of Ld. Advocate that the degree of nexus cannot be proved in respect of input services with manufactured products cannot be of the same standard as in the case of inputs as decided by the Hon. Apex Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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