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CCE, Raipur Versus M/s Drolia Electrosteels (P) Ltd.

2015 (12) TMI 161 - CESTAT NEW DELHI

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 unloadi .....

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ion was squarely applicable to the facts of the present case also and therefore the impugned service was GTA service and not cargo handling service. - No infirmity in impugned order - Decided against Revenue. - Appeal No. ST/293/2009-CU(DB) with CO/1 .....

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venue 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 ₹ .....

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sportation, loading and unloading charges paid to M/s Hira Industries as transportation charges, while the service was covered under cargo handling service and therefore service tax was to be paid by service provider and so the amount paid by the app .....

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covery 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 .....

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ential point in that circular was that this facility was provided to Goods Transport Agencies which issued consignment notes providing composite service including GTA service as the principal service, while in the present case M/s Hira Industries is .....

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ading. 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 on .....

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e Circular No. 104/7/2008 -ST dated 6.8.2008 the relevant paras of which are reproduced below : Issue 2 : GTA providing service in relation to transportation of goods by road in a goods carriage also undertakes packing as an integral part of the serv .....

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