2019 (2) TMI 757

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....ent (AR), for respondent ORDER Heard both sides. 2. This is an appeal filed against order-in-appeal No. PKS/456/BEL/2010 dated 13.12.2010 passed by Commissioner of Central Excise (Appeals), Mumbai-III. 3. Briefly stated the facts of the case are that during the relevant period 1st January 2005 to 31st March 2008, the appellant had availed cenvat credit of service tax paid amounting to ....

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....nts Ltd. - 2018 (11) GSTL 3 (SC). 5. Learned AR for the Revenue reiterated the findings of the learned Commissioner (Appeals). 6. I have carefully gone through the submissions advanced and perused the records of the case. I find that the short issue involved in the present appeal relates to admissibility of cenvat credit of service tax paid on outward freight services (GTA service) for the p....

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.... place of removal". Thus from 1-4-2008, with the aforesaid amendment, the Cenvat credit is available only upto the place of removal whereas as per the amended Rule from the place of removal which has to be upto either the place of depot or the place of customer, as the case may be. This aspect has also been noted by the High Court in the impugned judgment in the following manner : "However, the....