2022 (11) TMI 748

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....turers of Cement. On the basis of information called from the Appellant, it was observed that the Appellant had availed the Cenvat Credit of Service tax paid on outward GTA services used for transportation of their finished goods from their factory to customer's premises i.e. beyond the place of removal, during the period from October 2015 to September 2016, which is alleged to be not proper in view of definition of "input service" as given at Rule 2(l) of the Cenvat Credit Rules, 2004. It appeared that any service availed after clearance of finished goods beyond the place of removal is not an 'input service' and therefore, the appellant are not eligible to avail cenvat credit of service tax paid on outward GTA service. Show Cause Notices w....

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....the transportation is included in the value of the final products. Hence, if the Cenvat Credit of Service tax paid on the transportation is not allowed it would lead to double taxation. He placed reliance on the following decisions. • Ultratech Cement Ltd. Vs. CCE, Raipur 2014(35) STR 641 (Chhattisgarh) • Lafarge India Ltd. Vs. CCE, Raipur 2014(35) STR 645 (Chhattisgarh) • CCE Vs. Ajinkya Enterprises 2013(294) ELT 203 (Bom) • CCE Vs, Creative Enterprises 2009 (235) ELT 785 3.2 He further submits that Ld. Commissioner (Appeals) failed to appreciate that the definition of input service includes all the services availed up to the 'place of removal'. Ld. Commissioner also failed to consider....