2016 (6) TMI 436

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....) ORDER PER. B. RAVICHANDRAN :- The appellants are challenging to denial of Cenvat credit on GTA services availed by them for transport of cement clinker from their unit at Shambhupura, Chittorgarh to their another unit at Bhatinda. The lower authorities denied the credit on the ground that the input service as defined under Rule 2 (l) of Cenvat Credit Rules, 2004 does not allow credit on tr....

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....oduct from the place of removal, namely their unit at Shambhupura is rightly eligible for Cenvat credit. The phrase was changed w.e.f. 01/4/2008 to substitute "upto the place of removal", clearly indicating a different scope for input service clear upto that date. 3. She relied on various decided cases which examined and settled the issue on identical set of facts. Some of the decisions relied up....

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....of removal and the amendment carried out in 01/4/2008 is only to clarify the issue. He relied on the decision of Honble High Court of Calcutta in CCE, Kolkata - VI vs. Vesuvious India Ltd. reported in 2014 (34) S.T.R. 26 (Del.). He submitted that the Hon'ble High Court examined the decision of Hon'ble Karnataka High Court in CCE & ST, LTU, Bangalore vs. ABB Limited (supra) and Hon'ble Gujarat Hig....

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....at a different conclusion. The scope of the term from the place of removal as appearing in the first portion of the definition was examined in detail by the Honble Andhra Pradesh High Court in CC & CEX., Hyderabad - III vs. Grey Gold Cements Ltd. (supra). The observations of the Hon'ble High Court in essence is in para 5 :-  "5. The Tribunal concurred with the appellate authority relying o....