2017 (9) TMI 141

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....ET Inspection Charges. Alleging that the said services are not eligible to CENVAT Credit being not an 'Input Service' as defined under Rule 2(l) of CENVAT Credit Rules, show Cause Notice was issued for recovery of the credit amount of Rs. 9,00,877/- with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, the appellants filed appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeals. Hence, the present appeal. 3. The Ld. Advocate Shri P V Sheth, for the appellant has submitted that the appellants are engaged in the manufacture of HDPE Pipes and supply the same to Gujarat Water Supply and Sewage Board (GWSSB). They had availed CENVAT Credit of Rs. ....

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....e' as has been held in the case of CCE, Ahmedabad II Vs Cadila Healthcare Ltd - 2013(30)STR. 3 (Guj). On the remaining issues, denial of credit of Rs. 359/- and Rs. 10,555/-, the Ld. Advocate submits that looking into the amount involved same is not contested. 5. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 6. I find that on the issue of admissibility of CENVAT Credit on GTA Service (outward freight) the admissibility of credit rests on the condition of sale as has been held by this Tribunal in M/s Subhalakshmi Polyester Ltd.'s case. It is observed as : "The learned Authorized Representative for the Revenue in his submission even though did not contradict the meaning of place removal explained i....