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M/s Ambuja Cement Versus Commissioner of Central Excise-Bhavnagar

2015 (11) TMI 473 - CESTAT AHMEDABAD

Denial of CENVAT Credit - Capital goods - GTA service - credit on the basis of ISD invoice issued by the Gajambuja Cement Muldwaraka, the contention of the Revenue is that they are a separate unit - services were used beyond the place of removal - Held that:- goods transport agency service used for transportation of finished goods upto the service place of delivery of the buyer, would be eligible for input service credit. The Hon’ble Karnataka High Court [2011 (3) TMI 248 - KARNATAKA HIGH COURT] .....

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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 comprehensive meaning had to be read with Rule 2(i). In the present case, there is no material availabl .....

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relevant facts of the case, in brief, are that M/s. Ambuja Cements (unit of Gujarat Ambuja Cements Ltd) that appellant, herein were engaged in the manufacture of excisable goods viz., Cement and Clinker classifiable under Chapter 25 of the Schedule to the Central Excise Tariff Act 1985 and availing cenvat credit on inputs, capital goods and input service in terms of Cenvat Credit Rule 2004. A show cause notice dtd 30.3.2006 was issued proposing to deny cenvat credit of ₹ 18,26,378/- alongw .....

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) 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. 28,055 561 4 Photography Services. 1,866 37 5 Pandal Shamiana. 580 12 Total 17,90,563 35,815 3. He submits that in view .....

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e Dept at Rajkot, which is another unit of the appellant company. He relied upon the decision of the Hon ble Karnataka High Court in the case of CCE vs Ecof Industries Pvt Ltd [2011(23) STR.337(Kar.)] and the decision of the Tribunal in the case of Castrol India Ltd vs CCE [2013(291)ELT.469 (Tri.Ahmd.)]. The Adjudicating authority observed that input service credit on these issues were received and used beyond the place of removal and after completion of the manufacturing and clearance of the fi .....

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ble 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 transportation of finished goods upto the service place of delivery of the buyer, would be eligible for input service credit. The Hon bl .....

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