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2016 (8) TMI 352 - CESTAT BANGALORE

2016 (8) TMI 352 - CESTAT BANGALORE - TMI - Cenvat credit - Allowability - Outward transportation - Appellant discharged service tax liability under GTA services - Held that:- the outward transportation of finished goods manufactured by the appellant would fall within the definition of input service and therefore credit availed by them cannot be denied. If the intention was to deny the credit in respect of outward transportation of finished goods then the same could have been specifically exclud .....

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hed goods from the factory to the premises of the customers can be taken as CENVAT Credit by the appellant and therefore, the denial of the same is not legal and proper. - Decided in favour of appellant - ST/149/2007-DB - Final Order No.20502/2016 - Dated:- 15-6-2016 - Shri S. S Garg, Judicial Member And Shri Ashok K. Arya, Technical Member Mr. M.S. Nagaraja, Adv For the Appellant Mr. N. Jagadish, A.R. For the Respondent ORDER Per S. S. Garg The present appeal is directed against the order of th .....

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ight paid for inward and outward transportation of goods under the category of goods transport agency services. During November 2005, the department visited the factory of the assessee for audit of their books and records and after verification of the record, the department found that the appellants are not eligible for the CENVAT credit of service tax paid on outward freight and thereafter a show-cause notice was issued to the appellant. The appellant contested the allegation in the show-cause .....

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passed by the Commissioner is illegal, against the judgments rendered by various benches of the Tribunal and the High Courts and has been passed without considering the submissions of the appellant. He further submitted that the appellant has correctly availed service tax paid on outward freight as per Rule 2(l) of CENVAT Credit Rules which provides for availing credit of service tax paid on input services used in or in relation to manufacture and clearance of finished goods from the place of r .....

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he demand of CENVAT credit of ₹ 2,72,069 distributed by the ISD is beyond the show-cause notice and therefore not sustainable. He also submitted that the transportation of the goods from the factory for delivery at the customers premises would come within the definition of input service under the CENVAT Credit Rules 2004 as the definition of input service is an inclusive definition covering inward transportation of input or capital goods and outward transportation from the place of removal .....

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59 (Tri-Del)] vi. Hard Castle Petrofer Pvt Ltd Vs CCE Jammu (J&K) [2014(304)ELT 576 (T-Del)] vii. CCE, ST-LTU Vs ABB Ltd [2011(23)STR (97) (Kar)] viii. CCE Vs Parth Poly Wooven Pvt Ltd [2012(25) STR 4 (Guj)] ix. CC Mumbai Vs Toyo Engineering India Ltd [2006(201)ELT 513(SC)] x. CCE Nagpur Vs Ballarpur Industries Ltd [2007(215)ELT 489(SC)] xi. CCE Vs Dynamic Industries Ltd [2014(307)ELT 15 (Guj)] He further submitted that in the judgments cited supra, Hon ble High Court of Karnataka in the cas .....

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