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2008 (1) TMI 900 - AT - Service Tax

Issues involved: Availment of Cenvat credit on Goods Transport Agency Service, CHA service, and wharfage for transporting final products from factory to port.

Summary:
The Appellate Tribunal CESTAT CHENNAI, consisting of Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T), examined the case where the appellants availed Cenvat credit on various services for payment of duty on their final products, specifically motor cars and parts thereof. The dispute arose when the ld. Commissioner disallowed the credit on services related to the removal of goods from the factory, stating that they cannot be treated as input services. The assessee argued that the 'place of removal' in their case was the port, as that was where the goods were transferred after clearance from the factory for sale. The appellant relied on a circular of the Board and previous Tribunal orders to support their case. On the other hand, the SDR relied on a previous decision where outward transportation of final products from the place of removal was held not to be a Cenvatable service. The Tribunal, after considering the Board's clarification and the pending appeals and references related to similar issues, granted waiver of pre-deposit and stay of recovery for the amounts of service tax and penalties.

In conclusion, the Tribunal found merit in the appellant's case regarding the availment of Cenvat credit on certain services for transporting final products and granted relief based on the pending appeals and references related to similar issues.

 

 

 

 

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