2015 (11) TMI 706

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....ortation of goods by the appellant to its buyers premises has been denied on the ground that the service tax paid on such service cannot be considered as "input service" as defined in Rule 2(l) of the Cenvat Credit Rules, 2004. 1The period involved in this case is from March 2006 to September 2010. The brief facts of the case are that the appellant is engaged in the manufacture of aluminum foils falling under chapter 76 of the Central Excise Tariff Act, 1985. During the disputed period, the appellant availed cenvat credit of Service tax paid on Insurance Services, Courier Services and GTA Services (All related to outward transportation of goods to the buyers premises). The credit so taken were denied and penalty imposed in the adjudicatio....

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....pellant, the Ld. Advocate has relied on the judgment of Honble Gujarat High Court in the case of Ambuja Cement Ltd. vs UOI reported in 2009 (236) ELT 431 (P&H), CCE & Customs vs Parth Poly Wooven Pvt. Ltd. reported in 2012 (25) STR 4 (Guj.), Ultratech Cement Ltd. vs CCE Raipur reported in 2014 (307) ELT 3 (Chhattisgarh) and Commissioner vs Alloys Time Ltd. reported in 2013 (34) STR 801 (Guj.). She also referred to and relied on the CBEC Circular being No. 97/8/2007-ST dated 23.08.2007 to support her stand+ that the clarification/ guidelines issued therein are squarely applicable to the facts of the present case for the purpose of consideration of the place of removal as the factory gate of the buyer, for availing the cenvat benefit by th....

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....here is no intricacy in this regard to the place of removal explained in the un-amended Rule 2(l). However, the question involved in these appeals for consideration, is as to whether, service tax on freight element is eligible to the appellant as cenvat credit after the period 01.04.2008 in terms of amended definition of input service. In this context, I find that the CBEC has issued the Circular dated 23.08.2007 in framing the guidelines by relying on the judgment of Punjab & Haryana High Court in the case of Ambuja Cements Ltd. vs UOI reported in 2009 (14) ST (P&H). In the said circular, it has been clarified that credit of service tax paid on transportation upto the place of removal would be admissible upon fulfillment of the conditions,....