Cenvat credit on GTA transport from job worker's premises to depot denied under the input service definition.

Cenvat credit on service tax paid for GTA services used to transport finished goods from a job worker's premises to the principal manufacturer's depot was found inadmissible. The Tribunal treated the dispute as turning on the meaning of "place of removal" and the scope of "input service" for the relevant period, and followed an earlier Division Bench ruling on the same manufacturer and similar facts that had already denied such credit and was affirmed by the High Court. The later amendment to the definition of input service did not alter that settled position, so the credit claim remained rejected.

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Issues: Whether Cenvat credit of service tax paid on GTA services used for transportation of finished goods from the job worker's premises to the principal manufacturer's depot was admissible.

Analysis: The Tribunal noted that the dispute turned on the meaning of the place of removal and the eligibility of GTA services as input services for the relevant period. It found that an earlier Division Bench decision involving the same principal manufacturer and a similar factual setting had already held that such credit was not admissible, and that the decision had been affirmed by the High Court. The later amendment to the definition of input service did not assist the assessee in view of the settled position on the issue.

Conclusion: Cenvat credit on the GTA services was held to be inadmissible, against the assessee.

Final Conclusion: The appeal failed and the rejection of the credit claim was upheld.

Ratio Decidendi: Where an earlier decision on the same issue has been affirmed and the governing definition does not support treating transportation from the job worker's premises to the principal manufacturer's depot as an eligible input service, Cenvat credit is not available.

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