TMI Blog2018 (12) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... Apex Court in the case of Andhra Sugars Ltd., [2018 (2) TMI 285 - SUPREME COURT OF INDIA] where it was held that Once it is accepted that place of removal is the factory premises of the assessee, outward transportation ‘from the said place’ would clearly amount to input service - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/30718/2018 - A/31559/2018 - Dated:- 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med credit of the service tax so paid. This credit was availed on outward transportation of the goods from factory to buyers premises as the terms of sale were FOR destination. A show cause notice was issued to them demanding reversal of credit on the ground that the credit is not admissible beyond the place of removal. It further alleged that the outward transportation of the goods has no connec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit Rules, 2004 during the relevant period uses the words used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal ... . The words from the place of removal were replaced with up to the place of removal after 01.04.2008. Since the relevant period is prior to 01.04.2008 they were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vade payment of duty. 3. I have considered the facts of the case and arguments made by Learned Departmental Representative. The short point to be decided is whether CENVAT credit on input services is admissible on GTA services for outward transportation of goods from factory to the premises of the customers prior to 01.04.2008. This issue is no longer res integra and has been settled by the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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