2012 (5) TMI 402

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.... JDR Per: P G Chacko: The issues and the amounts involved in these appeals are summarized below: Appeal No. Issue Amounts involved E/710/2008 Availment of Cenvat credit on outward transportation of goods and C&F Agent service. period April, 2004 to March, 2006 Cenvat credit on outward GTA - Rs.97,227/- & Cenvat credit on C&F Agent Service - Rs.1,28,061/- + interest under 11....

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....mises. The lower authorities relied mainly on the Tribunal's decision in Gujarat Ambuja Cements Ltd. Vs. CCE, Ludhiana [2007 (6) STR 249 (Tri.-Del.) to hold that the GTA service availed by the appellant for outward transportation of their final products in the aforesaid manner did not qualify to be 'input service' defined under Rule 2(l) of the CENVAT Credit Rules, 2004 (CCR) and hence any credit ....

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....on of the word 'upto' for the word 'from', transportation charges incurred by a manufacturer for clearance of final products from the place of removal stood included in the definition of 'input service'. Following the Hon'ble High Court's ruling, we hold the first issue in favour of the appellant. 3. The appellant had also availed CENVAT credit of service tax paid by C & F Agents on the service....

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....tory of the manufacturer to their own showrooms located at various places were 'input services' for the manufacturer as these services were used by the manufacturer, directly or indirectly, in or in relation to the clearance of the final product from the place of removal. Ld. Chartered Accountant for the appellant has submitted that, on the present issue, Order-in-Appeal No.248/2009 was accepted b....