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2015 (8) TMI 302 - CESTAT AHMEDABAD

2015 (8) TMI 302 - CESTAT AHMEDABAD - 2015 (40) S.T.R. 328 (Tri. - Ahmd.) - Benefit of Cenvat Credit - GTA services - outward GTA service credit was availed by the appellant with respect to services availed after the place of removal - Held that:- The definition of inputs service is given in Rule 2 (l) of the Cenvat Credit Rules, and conveys that Cenvat Credit is admissible to an assessee upto the ‘place of removal’. - point where Sale takes place or any other place or premises from where the ex .....

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o. SUR-EXCUS-002-APP-219-13-14 dated 10.10.2013 under which Commissioner (appeal) has allowed the benefit of Cenvat Credit on GTA services by setting aside the order-in-original dated 19.02.2013 under which the said credit was disallowed on the ground that outward GTA service credit was availed by the appellant with respect to services availed after the place of removal. 2. Shri T.K.Shikhdhar (AR) appearing on behalf of the Revenue argued that GTA credit on the service tax paid from the factory .....

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appellate authority in para 5.5 of the OIA dated 10.10.2013 has fairly held that the delivery of goods to the buyers from the factory is on FOR destination basis and invoice raised show that agreed price is inclusive of transportation charges also. Learned Advocate relied upon the case law of Commissioner of Central Excise & Customs, vs. Parth Poly Wooven Pvt. Ltd. 2012 (25) S.T.R. 4 (Guj.). He also relied upon a Circular No. 988/12/2014-CX dated 20.11.2014 issued by CBEC dated 3.3.2003 and .....

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