TMI Blog2015 (11) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... Asstt. Commissioner of Service Tax, Bhavnagar Division, has issued certificate of Registration ISD to M/s GujAmbuja Cements Muldwaraka (a unit of Gujarat Ambuja Cements), Ambujanagar, Dist. Junagadh. In the present appellant M/s Amuja Cement is also unit of Gujarat Ambuja Cement Ltd. Hence, the appellant had rightly availed the credit on the basis of ISD invoices issued by the GajAmbuja Cement Muldwaraka. Bombay High Court in the case of Deepak Fertilizers and Petrochemicals Corpn Ltd., vs CCE [2013 (4) TMI 44 - BOMBAY HIGH COURT] held that definition under Rule 2(l) of the Cenvat Credit Rule 2004 is not restricted to input services used only for procurement and inward transportation of inputs. It was also more so as this broad and compr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f cenvat credit as under:- Sr No Nature of Services received Amount of CENVAT credit taken Service Tax (in Rs) Edu. Cess (in Rs.) 1 Goods Transport Agency services for outward transportation. 10,55,747 21,131 2 Services received at Mul-Dwaraka Jetty viz., Port Services, Clearing and Forwarding, Maintenance Repairs, Consulting Engineer, Foreign Technician, Technical and Testing Analysis, Security, Photography, Steamer Agent, Telephone, Tour Operator etc. 7,04,315 14,074 3 Mobile Telephone Services. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Hon ble Karnataka High Court in the case of Ecof Industries Pvt Ltd (supra). 4. On the other hand, the Learned Authorised Representative on behalf of the Revenue reiterates the finding of the Adjudicating authority. He submits that GajAmbuja Cement, Muldwaraka is an independent unit registered with the CE authorities and therefore they are not eligible to issue ISD invoice to the appellant company. He further submits that M/s GajAmbuja Cement, Muldwaraka is different from the appellant company. 5. After hearing both the sides and on perusal of records, we find that the Larger Bench of the Tribunal in the case of ABB Ltd vs Commissioner [2009(15)STR.23] held that the goods transport agency service used for transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the main contention of the adjudicating authority is that the services were used beyond the place of removal. We find that the Hon ble Bombay High Court in the case of Deepak Fertilizers and Petrochemicals Corpn Ltd., vs CCE [2013(32)STR. 532 (Bom.)] held that definition under Rule 2(l) of the Cenvat Credit Rule 2004 is not restricted to input services used only for procurement and inward transportation of inputs. It was also more so as this broad and comprehensive meaning had to be read with Rule 2(i). In the present case, there is no material available that the services were not used in relation to the business of the appellant. So, we do not find any reason to deny input service credit. 8. In view of the above discussion the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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