9911796707
TMI Blog2012 (5) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... d the amounts involved in these appeals are summarized below: Appeal No. Issue Amounts involved E/710/2008 Availment of Cenvat credit on outward transportation of goods and C&F Agent service. period April, 2004 to March, 2006 Cenvat credit on outward GTA - Rs.97,227/- & Cenvat credit on C&F Agent Service - Rs.1,28,061/- + interest under 11AB + Penalty under 11AC E/711/2008 Availment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision in Gujarat Ambuja Cements Ltd. Vs. CCE, Ludhiana [2007 (6) STR 249 (Tri.-Del.) to hold that the GTA service availed by the appellant for outward transportation of their final products in the aforesaid manner did not qualify to be 'input service' defined under Rule 2(l) of the CENVAT Credit Rules, 2004 (CCR) and hence any credit of the service tax paid on such service was not admissible to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s incurred by a manufacturer for clearance of final products from the place of removal stood included in the definition of 'input service'. Following the Hon'ble High Court's ruling, we hold the first issue in favour of the appellant. 3. The appellant had also availed CENVAT credit of service tax paid by C & F Agents on the service rendered by them in connection with sale of the goods manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... places were 'input services' for the manufacturer as these services were used by the manufacturer, directly or indirectly, in or in relation to the clearance of the final product from the place of removal. Ld. Chartered Accountant for the appellant has submitted that, on the present issue, Order-in-Appeal No.248/2009 was accepted by the Department and therefore the contra decision of the lower ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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