TaxTMI 
TaxTMI 
2011 (1) TMI 251
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....s extensively. 3. The appellants are manufacturer of cement and clinker. They are clearing clinker to another unit of their own. The cement is being partly sold form the depots. In certain cases, the appellants are selling the cement to different buyers on FOR basis. The dispute relates to the credit of service tax taken by the appellants in respect of the goods transport agency utilized by them in transporting the cement to the buyers on FOR basis. The original authority held that GTA services utilized for this purpose could not be treated as input service and accordingly denied the credit and demanded duty as aforesaid. 4. Learned Advocate for the appellants submits the following. (a) In respect of the disput....
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.... ownership takes place at the premises of the buyers, and therefore, the GTA services utilized for the same should be treated as input service. (f) The definition of input service is wide enough and includes not only the activities related to the manufacture but any activity in relation to the business and term business is wide enough to cover transportation form the factory premises to the premises of the buyers. In this context, he relies on the decision of the Hon ble Bombay High Court in the case of Coca Cola India Pvt.Ltd. vs. CCE, Pune-III reported in 2009 (242) ELT 168 (Bom.) (paras 24,25 & 26). 5. Learned SDR reiterated the findings and reasoning of the Commissioner. He also drew my attention to the invoices rais....
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....vices used from the factory of the appellant to the premises of buyers M/s.Punj Lloyd Ltd. will be input service for the business activity of M/s.Punj Lloyd Ltd., there can be no doubt that the said GTA services are input services for M/s.Punj Lloyd Ltd. 6.4. I am not able to appreciate that the same service could be considered as input service for the supplier of the cement as well as recipient of the cement. 7. The claim that the definition of the input service includes any business activity by the appellants cannot be accepted unconditionally. If the appellants clear the cement on sale at the factory gate to a buyer and the buyer arranges the transportation, obviously transportation is not claimed to be input service ....
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.... depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory; from where such goods are removed. 9.2. Reading the above definition, in the context of the appellant s transaction, it cannot lead to a conclusion that the appellants are selling the excisable goods at the premises of the various buyers. It is not the case like milk vendor coming and selling at the doorstep! 10. The submission that the GTA service used for outward transportation from the factory gate to the buyers premises should be treated as input service therefore has to be rejected. The decision relied upon by the learned Advocate in the case of Coca Cola (India....