2014 (6) TMI 33

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....pect inward transportation of inputs as well as outward transportation of finished goods. During the period from October 2005 to September 2006, appellant discharged its service tax liability of Rs.6,01,055/- (Service Tax Rs.5,89,248/- plus Education Cess Rs.11,807/-) under GTA service utilizing CENVAT Credit, which was objected to by the Revenue on the ground that as per Rule 3(4)(e) of CENVAT Credit Rules, 2004, CENVAT Credit could not be utilized for payment of service tax on GTA service, which was its 'input service' and not its 'output service'. Further, the Revenue also objected to taking of CENVAT Credit of service tax of Rs.5,02,949/- paid by the appellant on outward transportation of finished goods beyond the place of removal. The ....

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....nd proper. He cited the following case laws in support of his arguments:          (i) ITC LTD Vs. Commissioner of Central Excise, Guntur - [2011 (23) STR 41 (Tri. Bang.)];         (ii) Gimatex Industries Pvt. Ltd. Vs. Commissioner of Central Excise, Nagpur - [2012 (25) STR 456 (Tri. Mumbai)]; and         (iii) Commissioner of Central Excise, Kolkata-VI Vs. Vesuvious India Limited - [2014 (34) STR 26 (Cal.)]. 5. Heard both sides and perused the records. I find that the first issue, is whether the appellant, could utilize CENVAT Credit for discharging its service tax liability on GTA service received in respect of inward transport....