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2015 (10) TMI 1576 - CESTAT MUMBAI

2015 (10) TMI 1576 - CESTAT MUMBAI - TMI - Denial of CENVAT Credit - GTA services - Held that:- In the facts of this case it is the appellant who is the receiver of transport service. It is immaterial as to who facilitates the transportation to the appellant. Accordingly I hold that the appellant is entitled to service tax credit or CENVAT credit on the transportation charges incurred for transport of inputs and materials to its factory. - Decided in favour of assessee. - Appeal No. E/963/11-MUM .....

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xcise Tariff Act, 1985 and has availed the facility of CENVAT credit. One of their consignors M/s Haldia Petrochemicals Ltd. were supplying input for final product as plastic granules. M/s Haldia Petrochemicals Ltd. has paid the Service Tax on behalf of the applicant on the GTA for transporting the inputs. The department denied CENVAT credit availed by the applicant on the ground that the Service Tax paid on GTA by M/s Haldia Petrochemicals Ltd. on the applicant's behalf. 3. The contention o .....

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hile relying the aforesaid Board's Circular allowed the appeal of the assessee. 4. The learned Counsel further argues that the issue is squarely covered by the Board's Circular as well as by the ruling of this Tribunal in the case of Rathi Bars Limited (supra) and other cases. The only dispute raised by the Revenue in their communication dated 30.11.2009 is that the service tax on the goods dispatched to the appellant, was paid by HPL (consignor) who are not provider of transport service .....

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