2017 (5) TMI 1535

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.... Respondent: Shri Sameer Chitkara   Order No. A/10943 / 2017 Per: Dr. D.M. Misra This appeal is filed against the OIO No.47/Commr/Surat-II/2012, dt.25.08.2012, passed by Commissioner, C.Ex. & S.Tax, Surat-II. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of excisable goods falling under Chapter 70 of Central Excise Tariff Act, 19....

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....Court in the case of CCE Vs Parth Poly Wooven Pvt. Ltd - 2012 (25) STR 4 (Guj.) observed that the CENVAT Credit availed on outward freight (GTA services) prior to 01.04.2008 is admissible. 4. The learned Authorized Representative for the Revenue submits that in view of the decision of the judgment of Hon'ble Calcutta High Court in the case of CCE, Kolkata-IV Vs Vesuvious India Ltd : 2013-TI....

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....utward transportation service up to the place of removal. That being so, according to them, the outward transport service utilized by the manufacturer beyond the place of removal would not qualify as an input service within the definition of Rule 2(l). We may only notice two things in this regard. Firstly, in our view, when we find that outward transport service is covered by the main body of the ....