9911796707
TMI Blog2013 (3) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... not available to them as credit. Held that: - Tribunal following the decisions of Hon’ble High Court of Bombay in M/s. Coca Cola India Versus COMMISSIONER OF C. EX., PUNE-III [2009 (8) TMI 50 - BOMBAY HIGH COURT] held that GTA service for procuring the MS billets which ultimately has been used for manufacture of galvanised parts of transmission tower and lining sold by the appellant is an input service and the appellant is entitled for the Cenvat credit. Revenue’s appeal is accordingly rejected. - E/520 and 354/2010 - A/943-944/2012-SM(BR)(PB) - Dated:- 12-7-2012 - Ms. Archana Wadhwa, J. Ms. Renu Jagdev, SDR, for the Appellant. Shri Alok Kothari, FCA, for the Respondent. ORDER Being aggrieved with the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and billets are essential inputs, the credit of Service tax paid by them should be allowed. 6. For better appreciation, I reproduce the relevant part of the Commissioner (Appeals) order :- In this connection I observe that it is not in dispute that the appellant has purchased the impugned raw material namely MS billets which have been used in the manufacture of finished goods MS Angles/Channels manufactured by the job worker and supplied to them. Thereafter after taking Cenvat credit on these MS Angles/Channels these have been used by the appellant in the manufacture of galvanised parts of transmission tower and lining. The transportation charge on MS billets from the supplier to the job worker premises including service tax has actua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m part of the value of final product on which duty is paid, should be eligible for Cenvat credit. Respectfully following the decisions of Hon ble Larger Bench of CESTAT (supra) I hold that GTA service for procuring the MS billets which ultimately has been used for manufacture of galvanised parts of transmission tower and lining sold by the appellant is an input service and the appellant is entitled for the Cenvat credit amounting to Rs. 2,89,008/- and I thus set aside the impugned order confirming the demand for recovery of Cenvat credit amounting to Rs. 2,89,008/-. 7. As is seen from the above, the billets are admittedly the raw material for the respondents final product, if the said billets are brought to the factory by the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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