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M/s. L.G. Balakrishnan & Bros. Ltd. Versus CCE, Tiruchirappalli

2017 (2) TMI 17 - CESTAT CHENNAI

CENVAT credit - input service - whether GTA service availed by the appellant prior to 1.4.2008 to deliver the output to the buyer at his place shall be construed as input service? - Held that: - reliance was placed in the case of Commissioner of Central Excise, Chennai II Vs. Lucas TVS Ltd. [2016 (4) TMI 189 - CESTAT CHENNAI], and it was held that the service of GTA availed before 1.4.2008 shall be input service according to the term upto the place of removal used in Rule 2(l) of CENVAT Credit R .....

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his place shall be construed as input service . 2. Appellant says that GTA service was liable to service tax in the hands of the recipient of service. Therefore, GTA service availed as above has suffered tax in the hands of appellant-manufacturer who delivered the output at the buyers place availing GTA service. Accordingly, taxability is not in question but the service tax element involved in respect of receipt of the GTA service whether is eligible to be input credit is in question. 3. On the .....

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of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factor or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and .....

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in the case of Commissioner of Central Excise & Customs Vs. Parth Poly Wooven Pvt. Ltd. 2012 (25) ELT 4 (Guj.) and Hon ble High Court of Madras in the case of Commissioner of Central Excise Vs. Borg Warner Morse Tec Murugappa Pvt. Ltd. & Anr. 2015-TIOL-831-HC-MAD that the above service is input service. More specifically, the self-same question as stated here in before was before the Hon ble High Court of Gujarat. That was answered in para 22 of the judgment reported in 2012 (25) STR 4 .....

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m time to time has been recorded by this Bench in para 2.2 and 2.4 of the reported decision in Commissioner of Central Excise, Chennai II Vs. Lucas TVS Ltd. 2016 (43) STR 418 which is reproduced as under for convenience of reading:- 2.2 Appellants submitted that the law relating to input service as was in force prior to 1-4-2008 enacted in Rule 2(l) of the Cenvat Credit Rules, 2004 read as under : Rule 2(l) of Cenvat Credit Rules, 2004 (i) input service means any service, - (ii) used by a provid .....

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ace of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; xxxx xxxx xxxx 2.4 Appellants explains that the concept of upto place of removal was substituted in Rule 2(l)(ii) of Cenvat Credit Rules, 2004 in place of the ter .....

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