TMI Blog2023 (11) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... are one or other judgments whereby it was held that all these services are admissible input service. GTA (outward transportation) services for clearance - HELD THAT:- Reliance can be placed in the case of COMMISSIONER OF C. EX. CUSTOMS VERSUS PARTH POLY WOOVEN PVT. LTD. [ 2011 (4) TMI 975 - GUJARAT HIGH COURT ] where it was held that main body of the definition of term input service is wide and expansive and covers variety of services utilized by the manufacturer. By no stretch of imagination can it be stated that outward transportation service would not be a service used by the manufacturer for clearance of final products from the place of removal. Commission Agent Service - HELD THAT:- Reliance can be placed in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the service provider are on the hiring charges on forklift, which were hired out to appellant for movement of materials within the factory premises. Storage Warehouse Service - HELD THAT:- Reliance can be placed in the case of HUHTAMAKI PPL LTD (FORMERLY THE PAPER PRODUCTS LTD.) VERSUS C.C.E. S.T. -SURAT AND HUHTAMAKI PPL LTD (FORMERLY THE PAPER PRODUCTS LTD.) VERSUS C.C.E. S.T. -DAMAN [ 2021 (4) TMI 1158 - CESTAT AHMEDABAD ] where it was held that In the present case there is no dispute that the warehouse / godown outside the factory premises was taken on rent for storage of input which is meant for production of final product, therefore, there is a direct nexus of warehousing / storage service with the manufacturing ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit on Commission Agency Service is not sustainable on the ground of time bar alone. The impugned order is set aside - Appeal is allowed. - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Vinay Kansara, Advocate appeared for the Appellant Shri P. Ganesan, Superintendent(Authorized Representative) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant are entitled for cenvat credit in respect of various services namely: GTA (outward transportation) services for clearance, Commission Agent Service, Banking Financial Services, Business Auxiliary Service (Terminal Handling Services), Courier Services, Storage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE vs Parth Poly Wooven Pvt Ltd. 2012 (25) STR 4 (Guj.) CCE vs Vasavadatta Cements Ltd. 2018 (11) GSTL 3 (SC) Sanghi Industries Ltd. 2019 (369) ELT 1424 Commission Agent Service Essar Steel India Ltd. 2016 (335) ELT 660 (Tri. Amd.) CCE vs Orient Refractories Ltd. 2019 (26) GSTL 199 (Tri. Del.) Omega Paper Book P. Ltd. Final Order No. A/1077/WZB/AHD/2013 dated 15.01.2023 Banking Financial Services CCE vs Rosy Blue (I) Ltd 2018 (13) GSTL 257 (Bom) Lupin Ltd. 2015 (39) STR 249 (T) Business Auxiliary Service (Terminal Handling Services) JSW Steel Ltd. 2012 (281) ELT 582 (T) CCE vs Dynamic Industries ..... X X X X Extracts X X X X X X X X Extracts X X X X
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