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

2017 (4) TMI 983 - CESTAT ALLAHABAD

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 Ph .....

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hin the definition of “input service” provided in rule 2(l) of CCR - credit allowed - decided in favor of appellant. - E/1232-1234/2008-EX[SM] - FINAL ORDER NO-70278-70280/2017 - Dated:- 3-3-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Rajesh Ch .....

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cise & 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, t .....

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appeals the period in dispute is prior to 01/04/2008 that is prior to the amendment in the definition in Rule 2 (l) of CCR, 2004 on which date in the definition, instead of the words clearance of final products from the place of removal the words cle .....

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rbon 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 occu .....

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ce to any other place, such as go down, warehouse etc. from where it would be ultimately removed, such service is covered in the expression outward transportation up to the place of removal since such place other than factory gate would be the place .....

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