2016 (6) TMI 436

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....rvice as defined under Rule 2 (l) of Cenvat Credit Rules, 2004 does not allow credit on transportation beyond the place of removal. It is the case of the Revenue that the transportation of clinker from Shambhupura to Bhatinda cannot be considered as input service for the manufacture of such clinker. 2. The learned Counsel for the appellant submitted that the "input service" definition during the relevant period indicated in two places the credit eligibility in respect of transport of goods. One in the "means" portion of definition under sub-Clause (ii) which stated that in or in relation to manufacture of final product and clearance of final products "from the place of removal", followed by inclusive definition of services which talks a....

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.... 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 High Court in CCE & Cus. vs. Parth Poly Wooven Pvt. Ltd. (supra) and differed from the said decisions. 5. Having considered the submissions made by both the sides, I find that this issue relating to Cenvat credit availability on GTA services availed for transportation of final products by the assessee unit, similar to present case, has been a subject matter of dispute and decision by various High Courts and this Tribunal. The decisions relied upon by the lea....