2019 (3) TMI 950

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t on certain input services. Show Cause Notice was issued proposing to recover wrongly availed credit along with interest and also for imposing penalty. After due process of law, the original authority confirmed the demand, interest and imposed penalty. In appeal, Commissioner (Appeals) allowed the credit with regard to certain services but disallowed credit in respect of GTA Service for transportation of goods upto to buyer's premises, Works Contract Service and also for printing charges. Aggrieved by the disallowance of credit on these input services, appellant is now before the Tribunal. 2. The ld. counsel Shri V.S. Manoj appeared on behalf of the appellant and submitted that the appellant has sold to the customers on FOR basis. There....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....credit. 2.2 The third issue is with regard to disallowance of credit on printing charges for an amount of Rs. 166/-. The ld. counsel submitted that the appellant is not pressing this issue. 3. The ld. AR Shri L. Nandakumar supported the findings in the impugned order. With respect to GTA service, he submitted that the appellant has to produce documents to prove that the place of removal is the buyer's premises. 4. Heard both sides. 5. The first issue is with regard to disallowance of credit on GTA service. The Hon'ble Supreme Court in the case of Ultra Tech Cement Ltd. (supra) has held that credit is eligible from the place of removal upto the buyer's premises. However, in the case of Roofit Industries Ltd. reported in 2015 (319....