2014 (3) TMI 479

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....K Das The appellant is engaged in the manufacture of PP Mineral Moulding Compound, TPE Compounds in primary form and Nylon Mineral Compound. They availed CENVAT credit on inputs, capital goods and input services. It has been alleged that during the period from Oct'09 to Aug'10, the appellant availed service tax credit of Rs.1,74,701/- paid on outward transportation of goods under GTA service. Adj....

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....se, Bangalore reported in 2012 (927) STR 470 (Tri.-Bang.). He submits that insurance policy paid by the appellant would not cover particular transportation of goods. He further submits that in this case, place of removal is the factory gate of the appellant-company and the Tribunal decided that after 31.03.2008, tax on GTA service would not be applicable beyond the factory gate. He also relied upo....

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....ises. On a perusal of the purchase order at page 40 of the appeal, it is seen that place of delivery is the customer's works and the freight charges was also included. The invoice at page 43 of the appeal also established that the freight was paid by the appellant. The adjudicating authority observed that the insurance policy has not mentioned in particular transportation to a buyer and which is o....