2018 (10) TMI 530

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....Respondent: Shri J. Nagori (A.R.) ORDER Per: Ramesh Nair In both these appeals common issue involved is that whether cenvat credit in respect of Outward GTA service is available to the appellant or otherwise. 2. Sh. P.M. Dave Ld. Counsel appearing on behalf of the appellant submits that on this issue, recently the Hon'ble Supreme Court has passed judgment in the case of Ultra tech Cement Lt....

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....the present case also the demand for extended period will not sustain. 3. Sh. J. Nagori Ld. Additional Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that the Hon'ble Supreme Court in the case of Ultra tech Cement Ltd (Supra) clearly held that after amendment of definition of Input Service in 2008 whereby "From place of remov....

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....well as on the eligibility of the Cenvat credit on outward GTA prescribed some guide lines for field formation for deciding the case of cenvat credit on outward GTA. I also observed that this Tribunal in the case of Shubhlakshmi Polyesters Limited (Supra) remanded bunch of cases only for the reason that the fact that whether the GTA were used upto place of removal or beyond place of removal to be ....