2017 (12) TMI 486

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.... Satwani, Authorised Representative ORDER Per: Shri M V Ravindran These two appeals are disposed off by a common order as the issue relates to availment of Cenvat Credit of the Service Tax Paid on GTA Services by the appellants as consigners. 2. Heard both sides and perused the records. 3. It is the case of Revenue that appellants' availment of Cenvat Credit of the Service Tax paid on GTA Ser....

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....d by the Tribunal in the case of M/s Subhalakshmi Polyester Ltd would apply in its full force, which has followed by this Bench in the final order No.A/11381/2017 dt 21.3.2017 in appeal No.E/13564/2014 of M/s Kelvin Plastics Pvt Ltd. The said ratio are reproduced below : "I find that on the issue of admissibility of CENVAT Credit on GTA Service (outward freight) the admissibility of credit rests ....

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....judgment in Ispat Industries case, explaining the definition of place of removal in the context of Section 4 of Central Excise Act, 1944, the Board has not issued any further circular, restricting the meaning of place of removal in the light of the observations of the Hon'ble Supreme Court. Therefore, the CENVAT Credit of Service Tax paid on outward freight (GTA service) is admissible when the....

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....20) STR 5(Bom.)." 6. I find that the above ratio covers the issue in the cases in hand. As regards the reliance by the lower authorities on the conditions of the sale mentioned on the face of the invoices, I find that these conditions of sale are general conditions of sale, which may vary from transaction to transaction and especially, if there is a specific purchase order placed by the purchaser....