2012 (5) TMI 265

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..... ill such amendment of the definition of 'input service' given under Rule 2(l), transportation charges incurred by the manufacturer for clearance of the final products from the place of removal stood included in the said definition notwithstanding the clarification issued by the Central Government through Circular dt. 23/8/2007. Accordingly, the appellants are eligible for the credits. appeals are .....

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..... Vs. NHK Springs Ltd. [2007(7) STR 63 (Tri. Del. )] and India Japan Lighting Pvt. Ltd. Vs. CCE, Chennai [2007 (8) STR 124 (Tri. Chennai)] , to hold that CENVAT credit of service tax was not available for GTA service used for transportation of goods from the place of removal to the buyers' premises. 2. Heard both sides. The General Manager (Commercial Legal) of the Company submitted that the .....

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..... 04/2008, the date on which Rule 2(l) of the CENVAT Credit Rules, 2004 was amended by way of substitution of the word 'upto' in place of the word 'from' in clause (ii). The jurisdictional High Court held that, till such amendment of the definition of 'input service' given under Rule 2(l), transportation charges incurred by the manufacturer for clearance of the final products from the place of rem .....

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