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2018 (4) TMI 660

ement Ltd. [2007 (3) TMI 738 - CESTAT AHMEDABAD], where it was held that the credit is not admissible from the place of removal to buyer’s premises w.e.f. 1.4.2008 - the credit taken after 1.4.2008 should be prima facie available - During the period prior to 1.4.2008, the cenvat credit in respect of GTA service from place of removal was available. - However no verification of documents was ca .....

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ssible from the place of removal to buyer s premises w.e.f. 1.4.2008. However, in the present case, there are three natures of clearances - one is transport of goods upto depot wherein the place of removal is depot. Therefore, the credit in respect of GTA service upto depot is admissible. The second clearances are in respect of export. This Tribunal time and again in various judgments held that in .....

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that whether the submission regarding depot clearance and export was made before the adjudicating authority and the finding on the said submission by the learned Commissioner, learned counsel submits that the appellant has made a detailed reply on these natures of clearances. However, the learned Commissioner has discarded the same on the ground that no documentary evidence was produced in suppor .....

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Ltd. - 2009 (236) ELT 431 (P&H); (vii) Ultratech Cement Ltd. - 2007 (6) STR 364. 4. We have carefully considered the submissions made by both the sides. We find that now the issue of availability of cenvat credit on outward GTA has been settled by the Hon ble Supreme Court in the case of Ultra Tech Cement Ltd. (supra) for the period w.e.f. 1.4.2008. As per the appellant s submission, the majo .....

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