CENVAT CREDIT ON OUTWARD TRANSPORTATION

[Ajay Kedia]

Dear All, We are tried our best to convince the local and Divisional heads of Service Tax that we are entitled to avail CENVAT credit on GTA paid by us in light of decission of Bench of tribunal-Banglore in the case of ABB Ltd. WE REQUEST ALL TO LET ME KNOW IF THERE IS ANY DECISSION FROM SUPREME COURT IN THIS REGARD. KINDLY LET ME KNOW THE NO. AND DATE OF THE DECISSION,IF ANY. THANKS

[CA. Shivani Shah]

Dear Mr. Kedia The case referred to you above has been distinguished in he case of India Cements Ltd. vs. CCE, Trichy - 2010 (249) ELT 530 (Tri.-Chennai). However, the applicability of any case would depend on facts of that particular case. Hence its difficult to render an opinion. You can get in touch with us at [email protected] or +91 98304 02305 for any further clarifications.

[Kailash Patil]

Dear Sir, As per the defination of input Service we can avail cr. on outward frieght paid upto the place of removal,i.e.our own depots.But and accordingly as per your guidline we can take the service Tax cr on all outwards frieghts upto the Customers. Hence u r requested to pls. provide us Judgement of Superime Courts or any changes in rule of the Cenvat Cr. Further I also request to forward any Judements of Superem or High Courts on Cenvat refund passed to any assessee under the provision of Cenvat cr. Rule 5 & Notification No.5/2006 based on the ground of cenvat refund application filed consolidated on yearly basis. Thanx. Kailash Patil

AI Summary

CENVAT credit on outward transportation contested; tribunal distinction noted and Supreme Court guidance is being sought. Entitlement to CENVAT credit on outward transportation to GTAs is disputed; a tribunal decision supporting creditability was distinguished in India Cements Ltd. v. CCE, making applicability fact specific. The core legal inquiry is whether the service qualifies as an input service and whether creditable freight is limited to removal up to an assessee's depot or extends to customer deliveries. Parties request higher court authority or rule amendments and seek guidance on Cenvat refund claims under Rule 5 and Notification No.5/2006 when consolidated annually.