TMI Blog2016 (2) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... of the service tax paid on the value of such services? Or whether the “input service” should be limited only to outward transportation upto the place of removal in terms of the inclusive definition? Held that: - the CENVAT credit could not be allowed for services if the value thereof did not form part of the value subjected to excise duty - appeal dismissed - decided against appellant. - CENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mises. Before the CESTAT, Bangalore, the respondent herein contended that, according to the terms of delivery, the price was inclusive, and the terms of delivery were FOR customer site ; the Superintendent of Central Excise informed them that service tax paid by them on outward transportation was not admissible as CENVAT credit; ₹ 13,34,284/- was debited from the CENVAT Credit Register; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of transportation from a point beyond the place of removal; and it was the claim of the assessee that they had sold the goods on FOR destination basis and, therefore, the credit was admissible, even if definition was to be read as providing for credit upto the place of removal . It is wholly unnecessary for us to examine the applicability of the CENVAT credit Rules in detail, as a simil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in Gujarat Ambuja Cements Limited v. Commissioner of Central Excise, Ludhiana [2009 (14) STR 3 (P H) ] and the observations by the Supreme Court in All India Federation of Tax Practitioners v. Union of India [2007 (7) STR 625 (SC) ] , concurred with the opinion of the Tribunal that the submission of the Revenue, that the CENVAT credit could not be allowed for services if the value thereof did ..... X X X X Extracts X X X X X X X X Extracts X X X X
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