TaxTMI 
TaxTMI 
2014 (9) TMI 673
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....JUDGMENT Heard Sri Gopalakrishna Ghokaley, learned counsel for the appellant Revenue - the Commissioner of Customs and Central Excise, Hyderabad-III Commissionerate. 2. The appeals - CEA Nos. 48 and 49 of 2012 are preferred under Section 35G of the Central Excise Act, 1944, against the common order, dated 18-5-2009 of a Full Bench (three Members) of the Customs, Excise and Service Tax A....
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....e primary authority - the Assistant Commissioner of Customs and Central Excise disallowed the manufacturer's claim for input tax credit, on the transportation of goods to customers premises to the extent of the component of service tax paid on such transportation of goods beyond the place of removal i.e., on clearances of their final products effected to Government Institutions and individual cust....
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.... to the Tribunal against the appellate orders were referred to the Larger Bench on the question; whether the services availed by a manufacturer for outward transportation of final products from the place of removal should be treated as an "Input Service" in terms of Rule 2(l)(ii) of CENVAT Credit Rules, 2004 and thereby enabling the manufacturer to take credit of the service tax paid on the value ....
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....rvice Tax and Excise duty are consumption taxes to be borne by the consumer and therefore if credit is denied on transportation service the levy of service tax on transportation will become a tax on business rather than being a consumption tax. The Tribunal observed that the submission of the Revenue that the CENVAT credit cannot be allowed for service if the value thereof does not form part of th....