2020 (4) TMI 353

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....Arvind Baheti, Chartered Accountant for the Appellant (s) Shri K.Choudhary, Authorized Representative for the Respondent (s) ORDER S.K.MOHANTY : This appeal is directed against the impugned order dated 23.09.2011 passed by the learned Commissioner of Central Excise, Shillong. 2. Denial of Cenvat credit of Service Tax paid on the GTA Service for transportation of petroleum products f....

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.... of Rs. 55,95,563/-, he submits that in terms of Rule 2(l) ibid, both the refinery as well as the depot should be considered as "place of removal", entitling the appellant to avail the Cenvat credit of Service Tax on the GTA services paid by it. To strengthen such stand, the learned Counsel has relied upon the judgement of Hon'ble Supreme Court in the case of Commissioner of Cus., C. Ex. & S.T., G....

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.... as input service for availment of the Cenvat credit of Service Tax paid on the GTA service for transportation of the final product. Analysing the provisions of amended Rule 2(l) ibid, the Hon'ble Apex Court in the case of Andhra Sugars Ltd. (supra) have extended the Cenvat benefit to the assessee, holding that such transportation service availed by the assessee is confirming to the definition of ....