TaxTMI 
TaxTMI 
2021 (11) TMI 832
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....e tax paid for GTA services is not eligible as this service did not fall within the definition of "inputs services" in terms of Cenvat Credit Rules 2004. Show cause notice dated 16.02.2012 was issued to the appellant proposing to disallow the credit and also for recovering the same along with interest and for imposing penalties. After due process of law, the original authority disallowed the credit and confirmed the demand of duty along with interest and imposed penalty. In appeal, the Commissioner (Appeals) upheld the same. Hence the appellants are now before the Tribunal. 2. Ld. Counsel Shri M. Karthikeyan appeared and argued for the appellant. He submitted that the period involved is from January 2007 to June 2011. The GTA services are ....
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....an be stated that these services availed by the appellant are in relation to the activity of manufacture within the factory. Further the said issue is settled by the decision of the Tribunal in the case of Shriram Rayons (supra). The relevant paras of the Tribunal's decision are noticed as under : "6. On going through the issue raised before me the sole issue arises whether the appellant is entitled to avail Cenvat credit on transportation/Toll charges paid for transportation of sludge and waste cleared from their factory for manufacture of their final product or not. 7. In terms of Rule 2(l) of Cenvat Credit Rules, 2004 the Cenvat credit is disallowed for finished goods to be cleared to the place of buyer beyond the place of removal. I....
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....l not be appropriate to say that this is an activity beyond the place of removal. Moreover, Press Mud and Ash are used by farmers, who supplied the sugarcane for manufacture of sugar. If this is the case, sugarcane is definitely is a raw material for sugar and Press Mud and Ash are used as manure for growing sugarcane and therefore utilization of Press Mud and Ash are used for production of raw material which can be definitely said to be related to manufacture itself. Therefore, the respondents are eligible for CENVAT Credit and accordingly, the appeal filed by the Revenue has no merits and the same is rejected. 6. The very same issue is considered by the Tribunal in the case of Amphenol interconnect India Pvt. Ltd. (supra). Relevant para-....