2018 (4) TMI 660

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....mar, Additional Commissioner (AR), for respondent Per: Ramesh Nair The issue involved is admissibility of cenvat credit in respect of outward GTA service for the period May 2008 to August 2009. 2. Shri M.H. Patil, learned counsel appearing on behalf of the appellant, submits that as per the Hon'ble Supreme Court's judgment in the case of CCE&ST vs. Ultra Tech Cement Ltd. - 2018-TIOL-42-SC....

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....e credit in such cases is not admissible only w.e.f. 1.4.2008. In support of his submission, he placed reliance on the following judgments:- (i) Andhra Sugar Ltd. - 2018 (10) GSLT 12 (SC); (ii) Lafarge India Pvt. Ltd. - 2017 (52) STR 350 (T); (iii) Honest Bio-Vet Pvt. Ltd. - 2014 (310) ELT 526 (Tri.-LB); (iv) Adani Pharmachem - 2008 (12) STR 593 (T); (v) Kuntal Granites Ltd. - 2007 ....

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....ince the period involved in the present case is subsequent to 1.4.2008 i.e. from May 2008 to August 2009. He also placed reliance on the following judgments:- (i) ABB Ltd. - 2009 (15) STR 23 (Tri.-LB); (ii) Rajasthan Spg & Wvg Mills Ltd. - 2007 (8) STR 575 (Tri.- Delhi); (iii) Larsen & Toubro Ltd. - 2007 (211) ELT 513 (SC); (iv) Tamilnadu Housing Board - 1994 (74) ELT 9 (SC);   ....

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....le to the customer has taken place prior to 1.4.2008. Therefore, the credit taken after 1.4.2008 should be prima facie available. During the period prior to 1.4.2008, the cenvat credit in respect of GTA service from place of removal was available. However, on all these issues, no verification of documents was carried out as observed by the learned Commissioner that documentary evidence has not bee....