2018 (10) TMI 1644

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.... Kodianthara, Sr. Advocate & Shri Hardik Modh, Advocate for the Appellant Shri Sameer Chitkara, Additional Commissioner (AR) for the Respondent ORDER Per : Ramesh Nair The issue involved is that whether the appellant is entitled for Cenvat credit in respect of GTA services prior to amendment of definition of Input Services whereby the service used for removal of goods was amended from ....

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....ing the Ld DR and perusal of records, it transpires that the issue is regarding eligibility to avail Cenvat Credit of Service Tax paid on Goods Transport Agency Services by the appellant under the reverse charge mechanism. It is the case of Revenue that such Cenvat Credit is not eligible as the goods are removed from the factory premises hence place of removal, while it is the case of appellant th....