TMI Blog2022 (8) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... LTD. [ 2018 (2) TMI 117 - SUPREME COURT] where it was held that Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer s premises was not admissible to the respondent - Therefore, following the same, it is held that the credit on GTA services from the place of removal upto 1.4.2008 was rightly admissible to the Appellant. Issue of distribution of credit prior to 1.4.2016 - HELD THAT:- Rule 7 of CCR provided mechanism to distribute the credit and it was only after amendment made in 2016, the condition for proportionate distribution was inserted. This issue has also been settled by the Tribunal in the case of PIRAMAL GLASS PVT LTD VERSUS C.C.E. S.T. -SURAT-I [ 2021 (9) TMI 1198 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Appellant is having three manufacturing units at Nasik, Sikandrabad and Howrah and Head Office at Kolkata. The Appellant was receiving services of Goods Transport Agency (in short GTA) at the head office for removal of goods from respective factories to its various depots. Though the Head Office was registered with the Service Tax Department since 2007 and they were distributing the credit to their units, they were not having ISD registration which was granted later on in 2016. Since the Head Office was making payment in respect of all input services received at the Head Office and inward and outward GTA services at/to factories/depots, the Head Office passed on entire credit to its Howrah factory, the Appellant herein. Due returns we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period involved was prior to 1.4.2008 when the definition of input service was amended by restricting the credit on GTA services from the place of removal to to the place of removal. He submitted that the issue has otherwise been settled by the Hon ble Supreme Court in the case of CCE vs. Ultratech Cement Ltd. reported in 2018(9)GSTL337(SC) followed by the Tribunal in the case of Ultratech Cement Ltd. vs. CCE reported in 2019(366)ELT891(Tri. Chd.). Therefore, the credit was rightly admissible to the appellant. 2.6 As regards invocation of Rule 7 of Cenvat Credit Rules (CCR), 2004 it is submitted by the learned Counsel for the Appellant that prior to 1.4.2016 there was no mandatory condition under Rule 7 of CCR to distribute the credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n over the Appellant and still the show cause notice was issued in 2010. As regards the subsequent show cause notice issued on 02.05.2014, apart from other submissions, the learned counsel has relied upon the judgment of Hon ble Supreme Court in the case of Nizam Sugar Factory reported in 2006(197)ELT465(SC) that extended period cannot be invoked in subsequent show cause notice. 3. The Ld.Departmental Representative re-iterated the findings in the impugned order. 4. Heard both sides and perused the appeal records. 5. As regard the admissibility of credit on GTA services upto 1.4.2008, the issue is no more res integra on merits itself in the light of judgment of Hon ble Supreme Court in the case of CCE vs. Ultratech Cement Ltd. (Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 8. As regards invocation of extended period, since we are allowing the appeals on merits itself, there otherwise remains no need to look into the issue of limitation. However, it is an admitted fact that the Appellant was claiming credit on GTA services and this was duly entered in their statutory records, Head Office was registered with Service Tax Department and though the Department initiated enquiry in 2008 but still chose to issue show cause notice only in 2010. Further second show-cause notice was issued in 2014. This issue has already been dealt with by the Hon ble Supreme Court in the case of Nizam Sugars Ltd. (supra). Once it is settled that the decision is in favour of the Appellant on merits itself, there can otherwise be no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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