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M/s Ultratech Cement Ltd. Versus CCE, Jaipur

Denial of Cenvat credit on GTA services - denial of credit on the ground that the "input service" as defined under Rule 2 (l) of Cenvat Credit Rules, 2004 does not allow credit on transportation beyond the place of removal - whether the transportation of clinker from Shambhupura to Bhatinda cannot be considered as input service for the manufacture of such clinker - Held that:- Considering the series of decisions by various High Courts which have been consistently followed by the various Benches .....

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redit on GTA services availed by them for transport of cement clinker from their unit at Shambhupura, Chittorgarh to their another unit at Bhatinda. The lower authorities denied the credit on the ground that the input service as defined under Rule 2 (l) of Cenvat Credit Rules, 2004 does not allow credit on transportation beyond the place of removal. It is the case of the Revenue that the transportation of clinker from Shambhupura to Bhatinda cannot be considered as input service for the manufa .....

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submitted that the first part of the definition is applicable to their case and the clearance of final product from the place of removal, namely their unit at Shambhupura is rightly eligible for Cenvat credit. The phrase was changed w.e.f. 01/4/2008 to substitute upto the place of removal , clearly indicating a different scope for input service clear upto that date. 3. She relied on various decided cases which examined and settled the issue on identical set of facts. Some of the decisions relied .....

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rey Gold Cements Ltd. reported in 2014 (34) S.T.R. 809 (A.P.) ; and (vi) Commissioner vs. Ellora Time Ltd. reported in 2014 (34) S.T.R. 801 (Guj.). 4. The learned AR on the other hand submitted that the credit availability cannot be extended beyond the place of removal and the amendment carried out in 01/4/2008 is only to clarify the issue. He relied on the decision of Honble High Court of Calcutta in CCE, Kolkata - VI vs. Vesuvious India Ltd. reported in 2014 (34) S.T.R. 26 (Del.). He submitte .....

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s been a subject matter of dispute and decision by various High Courts and this Tribunal. The decisions relied upon by the learned Counsel for the appellant discussed at length the scope of the definition under Rule 2 (l) of Cenvat Credit Rules before arriving at the conclusion on the entitlement of the Assessee for the credit on GTA services. It is a fact that the Honble Calcutta High Court in CCE, Kolkata VI vs. Vesuvious India Ltd. (supra) had arrived at a different conclusion. The scope of .....

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