2018 (7) TMI 597

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....topadhyay, Consultant for the Respondent (s) ORDER Per Shri P.K.Choudhary Briefly stated the facts of the case are that the assessee is registered for the manufacture of excisable goods falling under Chapter 72 of the First Schedule to Central Excise Tariff Act (CETA), 1985. The department observed that during the period from July, 2007 to February, 2008 the assessee had availed Cenvat Cr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., such input services are not specifically included in the inclusive part of the definition of input service and availment of cenvat credit is in violation of Rule 3 read with Rule 2(l) of the Cenvat Credit Rules, 2004. Three Show Cause Notices dated 30th June, 2008, 24th October, 2008 and 8th December, 2008 were issued proposing recovery of the cenvat credit availed amounting to Rs. 10,90,780/- a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the case of M/s. Gujarat Ambuja Cements vs. Commissioner of Central Excise, Ludiana [2007(6) STR 249(Tri.-Del.)] wherein it was held that tax paid on services upto the point of removal is only admissible as credit. 4.   Ld. Advocate for the assessee stated that the department has erred in determining the place of removal in the instant case as they have proceeded without considerin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al and hence, is eligible for credit. Lastly, in relation to GTA service, the advocate submitted that the disputed amount includes transportation of finished goods to buyers, transportation of finished goods to depots and transportation of goods from factory to port of export and therefore, credit in all such cases is admissible. The assessee strongly relied on the decision of the Honble Gujarat ....