2013 (10) TMI 326

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....A.R.). JUDGEMENT Per: H.K. Thakur; Both these appeals have been filed by the appellants with respect to admissibility of GTA input service credit in view of the definition of input services given in Rule 2(l) of CENVAT Credit Rules, 2004, as it existed during the period of demands. 2. Shri Jigar Shah, ld. Advocate appearing on behalf of the appellants would submit that the period invol....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... such goods are removed. Rule 2(l) Input service means any service - (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, moderniza....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sity reconcile the expression 'from the place of removal' occurring in the earlier part of the definition with words 'upto the place of removal' used in inclusive part of the definition. Counsel for the assessees submitted that when a manufacturer transports his finished products from the factory without clearance to any other place, such as godown, warehouse etc. from where it would be ultimately....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellants is covered by the judgment of Gujarat High Court and the appeals are required to be allowed. 5. Dr. J. Nagori, (A.R.) on behalf of the Revenue reiterated the stand taken by Commissioner (Appeals). 6. Heard both sides and perused the case records. In both these appeals, the period involved is upto October 2005 when the definition of input service under Rule 2(l) specifically include....