2014 (6) TMI 33

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....ion of Goods by Road' (GTA Service) in respect 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 finish....

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....Order-in-Appeal and argued that the same was legal and 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 liab....

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....    13. By the amendment made with effect from 1st April, 2008 substituting the word 'from' by the word 'upto' all that has been done is to clarify the issue. Neither the services rendered to the customer for the purpose of delivering the goods at the destination was covered by the definition of input service prior to 1st April, 2008, nor is the same covered after 1st April, 2008. If the definition provided in Section 2(l)(ii) is read a whole, if would appear that outward transportation charges or taxes paid in regard thereto is claimable only with regard to those transports which were made from one place of removal to another place of removal. 6. In view of the above observations it is held that the CENVAT Credit of servi....