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TMI Blog2013 (8) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... njab & Haryana in the case of Ambuja Cements Ltd. [2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT] and also in the case of Palco Metals Ltd. [ 2011 (8) TMI 88 - CESTAT, AHMEDABAD] , cenvat credit of the service tax paid on the outward transportation is eligible and allowed – Decided in favor of Assessee. - Appeal No.E/153/12 - - - Dated:- 5-6-2013 - MR. M.V. RAVINDRAN, J. For the Appellant: Shri P.V. Sheth, Adv For the Respondent: Shri M. Kutty, A.R. JUDGEMENT Per : Mr. M.V. Ravindran; This appeal is directed against order in appeal No.67/2012/COMMR(A)/RBT/RAJ, dt.16.02.12. 2. The brief facts of the case are that during the course of departmental audit, scrutiny of balance sheet of the appellant revealed that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation charges for the clearance of their finished goods and availed/utilized Service Tax credit on the GTA for clearance of their own finished goods to others. Such service of outward transportation does not fall within the definition of input service' as provided under Rule 2(1) of the Cenvat Credit Rules, 2004, such services are eligible for credit only upto place of removal and the appellant had declared the place of removal as factory gate. Thus the appellant had wrongly availed the credit of service tax paid for the period from February 2008 to March 2009 to the tune of Rs.49,212/-. 4. A show cause notice dated 21.10.10 was issued invoking extended period for denying the cenvat credit so availed of the service tax paid on outward t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory gate and it cannot be held that even if the goods are delivered at the doorstep of the purchaser, the credit of the service tax paid on outward transportation is eligible. He would reiterate the findings of the lower authorities. 7. I have considered the submissions made at length by both sides and perused the records. 8. The issue to be decided in this case is only whether the appellant herein is eligible for availment of cenvat credit of the service tax paid by him on the outward transportation for the delivery of final products at the purchasers doorstep or not. 9. The facts are undisputed as to that the appellant had entered into a contract and purchase orders issued by his suppliers indicate clearly that finished goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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