TMI Blog2017 (7) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... for which the substantive right to distribute the credit and subsequent availment thereof by the manufacturing unit cannot be denied. GTA services - denial on the ground that GTA services were utilized by the appellants for transportation of goods beyond the place of removal - Held that: - the Hon’ble Karnataka High Court in the case of Stanzen Toyotetsu India (P) Ltd. [2011 (4) TMI 201 - KARN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case are that M/s. Steel Authority of India Ltd. through its various manufacturing units, is interalia, engaged in the manufacture of iron and steel products. The units also availed cenvat credit of Central Excise Duty paid on the inputs and capital goods and service tax on the input services. The sales activities of the manufacturing units are monitored through the branch sales office located at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, cenvat credit taken on rent-a-cab service has also been denied on the ground that the said service has no nexus with the manufacture of final products. The matter was adjudicated vide the impugned order, wherein proposed demand on the GTA service for the period 01.01.2003 to 31.03.2006 was confirmed. Further, credit taken on rent-a-cab service for the period April 2008 to September, 2009 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the judgements of Hon ble Karnataka High Court in the case of C.C.E., Bangalore -III vs. Stanzen Toyotetsu India (P) Ltd. 2011 (23) S.T.R. 444 (Kar.) and also the decision of the Tribunal in the case of Demosha Chemicals Pvt. Ltd vs. C.C.E. S.T., Daman - 2014 (34) S.T.R. 758 (Tri.-Ahmd.). 4. On the other hand, the ld. D.R. appearing for the Revenue respondent reiterates the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be denied. With regard to rent-a-cab service, I find that the Hon ble Karnataka High Court in the case of Stanzen Toyotetsu India (P) Ltd. (supra) held that such services availed for workers to reach factory premises in time, has the direct bearing on the manufacturing activity. Since the period involved in this case is prior to the amendment of the definition of input service, the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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