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2015 (11) TMI 708 - CESTAT MUMBAI

2015 (11) TMI 708 - CESTAT MUMBAI - TMI - Denial of CENVAT Credit - GTA service - Held that:- service of GTA is in respect of transportation of empty container from container yard to the factory and from factory to port of export towards stuff container has not been under dispute. The Cenvat credit was denied on the ground that since it is outward transportation beyond the place of removal ie. factory gate therefore it is not covered under the definition of input service. Firstly, there is no di .....

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ent case GTA service for transportation of export goods is input service and Cenvat credit is legally admissible. - From the findings of this Tribunal in the appellant’s own case, the issue disputed in the present case has been settled, accordingly appellant is entitled for the Cenvat Credit in respect of GTA used for transportation of export goods as well as for bringing empty container to their factory. I therefore set aside the orders-in-appeal - Decided in favour of assessee. - APPEAL NO. E/ .....

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e I, wherein Ld. Commissioner upholding the demand of Cenvat credit, rejected the appeals of the appellant. 2. The issue involved in all the appeals is admissibility of Cenvat Credit in respect on GTA service i.e. transportation of empty container from container yard to the factory of the appellant and thereafter transportation of container from the factory to the port. Show cause notices were issued proposing denial of the Cenvat Credit on the ground that outward transportation is covered by th .....

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nd and rejected the appeals. 3. Shri. Mihir Mehta, Ld Counsel for the appellant submits that very same issue in their own case has been decided by this Tribunal vide final order No. A/19/12/SMB/C-IV dated 9/3/2012 wherein Cenvat credit in respect of transportation of container from yard to factory as empty container from factory to the port of export as stuffed container has been allowed. He further submits that Ld. Commissioner (Appeals) has gone beyond the scope of the show cause notice for th .....

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s show cause notice itself has given details of invoices and amount of Cenvat Credit which is absolutely taken from the invoices of GTA therefore the findings of the Commissioner(Appeals) should be ignored and issue may be decided only on merit which was raised in the show cause notice. 4. Shri. H.M. Dixit, Ld. Asstt. Commissioner (A.R.) reiterates the findings of the impugned order. He further submits that the appellant have taken Cenvat Credit in respect of GTA for clearance of their goods in .....

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6. The fact that the service of GTA is in respect of transportation of empty container from container yard to the factory and from factory to port of export towards stuff container has not been under dispute. The Cenvat credit was denied on the ground that since it is outward transportation beyond the place of removal ie. factory gate therefore it is not covered under the definition of input service. Firstly, there is no dispute that the entire transportation in respect of export goods. It is se .....

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and Cenvat credit is legally admissible. I have gone through the judgments of coordinate bench of this Tribunal in their own case passed by order dated 9/3/2012 and find that exactly the similar issue was involved wherein Hon ble Tribunal allowed the cenvat credit, findings of the Tribunal order is reproduced below: 7. As regard the credit of the Service Tax paid on freight for empty containers for bringing containers from yard to the factory, the issue has been settled by the Tribunal in the ca .....

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