2015 (8) TMI 1400

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....ing goods from the assessee place, such as a factory, warehouse, depot, to the customer falls within the meaning of input service as defined under the Rules and can the assessee be allowed to take Cenvat Credit? 3. Shri R.K. Gupta, ld. DR appearing for the appellant submits that no documents are available in the file to show that the goods have been delivered by the respondent on FOR basis to its customers. Thus, in absence of any documents to prove that the ownership/title of goods passed on to the buyer at their side, CENVAT Credit on outward transportation is not available to the respondent. Ld. DR further submits that being aggrieved with the judgment of Honble Karnataka High Court in the case of CCE & ST LTU Bangalore Vs. ABB Ltd. r....

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....h of this Tribunal in the appellants own case wherein the CENVAT credit on service tax paid on GTA service for transportation of goods has been allowed. 5. Heard ld. Counsel for both the sides and perused the records. 6. The issue involved in the present case is in regard to the availment of CENVAT Credit of service tax paid on GTA Service for transportation of goods from the factory of the respondents to its buyers premises. I find that it is a definition of input service contained in Rule 2 (l) vide notification 1/3/2008, the clearance of final product from the place of removal was considered as input service for the purpose of taking CENVAT Credit. It is an admitted fact on record that the appellant has availed GTA service for tran....

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....ices that normally a manufacturer would render to a customer from the place of removal? They may be packing, loading, unloading, transportation, delivery, etc. Though the word transportation is not specifically used in the said section in the context in which the phrase clearance of final products from the place of removalis used, it includes the transportation charges. Because, after the final products has reached the place of removal, to clear the final products nothing more needs to be done, except transporting the said final products to the ultimate destination, i.e., the customers/buyer of the said product, apart from attending to certain ancillary services as mentioned above which ensures proper delivery of the finished product upto t....

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....rvice includes not only the inward transportation of inputs or capital goods but also includes outward transportation of the final product upto the place of removal. Therefore, in the later portion of the definition, an outer limit is prescribed for outward transportation, i.e., upto the place of removal. 7. Further, I find that the relying on the said judgment of the Honble Karnataka High Court, this Tribunal in the case of appellants itself, vide order dated 15/10/2014, has also allowed the appeal in favor of the appellant. 8. Under the on amending definition of the input service contained in Rule 2 (I) of the CENVAT Credit Rules since the requirement for taking CENVAT Credit was with regard to the clearance of final product from th....