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2015 (12) TMI 161 - CESTAT NEW DELHI

2015 (12) TMI 161 - CESTAT NEW DELHI - 2016 (43) S.T.R. 261 (Tri. - Del.) - Disallowance of CENVAT Credit - GTA service - whether the service for which M/s Hira Industries were paid fell within the scope of GTA service even though the charges recovered pertained not only to transport of goods but also for loading and unloading - Held that:- Commissioner (Appeals) has taken into account the nature of service to arrive at the classification of service as GTA service. - in the given circumstances C .....

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For the Respondent : Shri Manish Saharan, Advocate ORDER Per R.K. Singh : Revenue is in appeal against order-in-appeal dated 19.2.2009 which set aside the order-in-original dated 29.12.2008 in terms of which Cenvat credit of ₹ 80,618/- was disallowed and ordered to be recovered along with interest and penalty of ₹ 80,618/- was also imposed. 2. The primary adjudicating authority had held that the appellant had taken Cenvat credit of service tax paid by it as service recipient under GT .....

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oner (Appeals) observed that the description on the relevant invoices was recovery of transportation, loading and unloading charges and cited clarification of CBEC issued vide Circular No. 104/07/2008-ST dated 6.8.2008 that in such a situation the entire service was to be treated as GTA service and not cargo handling service, holding that the said clarification was squarely applicable to the present case. 3. Revenue has contended that CBEC circular cited by Commissioner (Appeals) was issued in r .....

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t was the essential character thereof though it did include loading and unloading. 5. We have considered the contentions of both sides. The essential issue in the present case is whether the service for which M/s Hira Industries were paid fell within the scope of GTA service even though the charges recovered pertained not only to transport of goods but also for loading and unloading. We find that the Commissioner (Appeals) has taken into account the nature of service to arrive at the classificat .....

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