TMI Blog2017 (4) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... consistently held that in case of export, place of removal stand extended upto the port of export therefore all the services required for export of goods are admissible input services, accordingly, credit is admissible for all such services - credit allowed - decided in favor of assessee. - E/634, 1562, 1563, 1564, 1630, 1520/11 & E/373, 420 & 374/12 - A/86441-86449/17/SMB - Dated:- 17-3-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE 2016-TIOL-916-CESTAT-MUM (b) Penner India Ltd. Vs. CST 2016-TIOL-784-CESTAT-MAD (c) M/s. Hyundai Motor India Ltd. Vs. CCE 2016-TIOL-767-CESTAT-MAD (d) Piramal Healthcare Ltd. Vs. CCE 2016 (41) STR 900 (T) (e) CCE Vs. Bhilai Engineering Corporation Ltd. 2016 (41) STR 774 (T) (f) Pearl Engineering Polymers Ltd. Vs. CCE 2016 (41) STR 773 (T) (g) M/s. Orient Paper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orporation Ltd [2015(38) STR 821(Tri.-Del.)] (v) Apar Industries Vs. CCE [2011(23) STR J194(Guj)] 3 On the other hand, Ld. ARs appearing on behalf of the Revenue reiterate the findings of the impugned order. They submitted that issue of Cenvat credit on GTA is pending in the Hon'ble Supreme Court in the case of Commissioner v. ABB Ltd. - 2011 (23) S.T.R. 97 (Kar.) as well as C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carefully consideration of judgments of ABB Ltd(Supra) and Vesuvious India Ltd(supra), these judgments are on the issue of admissibility of Cenvat credit in respect of GTA service for home consumption and not for exports therefore facts in the present appeals are different from the judgments of both cases. Much water has flown on this issue and various benches have passed detailed orders holding ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
