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M/s Apollo Pipes Pvt. Ltd. M/s Bihar Tubes Ltd. Versus Commissioner of Central Excise Noida

CENVAT credit - GTA Service in respect of outward transportation of the goods beyond the place of removal - Held that: - the issue herein have been considered in detail by Hon’ble Gujarat High Court in the case of Commissioner of Central Excise Vs Philips Carbon Black Ltd. [2016 (2)20 - GUJARAT HIGH COURT], where it was held that outward transport service used by the manufactures for transportation of finished goods from the place of removal upto the premises of the purchaser is covered within t .....

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& Customs (Appeals), Noida. 2. In all these appeals filed by the appellants, manufacturers of pipes and tubes of steel falling under Chapter 73 of the GTA and availing the Cenvat credit facility on inputs, input services and capital goods, the issue is-whether on the facts and circumstances of the case the appellants have rightly taken Cenvat credit on Goods Transport Agency Service (GTA) in respect of outward transportation of the goods beyond the place of removal. 3. In all the three appea .....

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Black Ltd. reported at 2016 (44) S.T.R. 253 (Guj.). The Hon ble High Court has decided the issue in favour of the assessee, by observing as follows:- 21. We must, however, for our curiosity reconcile the expression from the place of removal occurring in the earlier part of the definition with words up to the place of removal used in inclusive part of the definition. Counsel for the assessees submitted that when a manufacturer transports his finished products from the factory without clearance to .....

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