9911796707
TMI Blog2013 (11) TMI 1506X X X X Extracts X X X X X X X X Extracts X X X X ..... sportation of tyres to and fro from the place of repair has no nexus with the output service because the service is undertaken as per the contract. Therefore, I am of the view that the case law quoted by the Ld. AR in the matter of excisable goods is not relevant to the facts of this case. In the circumstances, I set aside the orders of the lower authorities and allow the appeal holding that Cenvat credit on the GTA service will be available to the appellant - Decided in favour of assessee. - Appeal No.ST/623/12 - FINAL ORDER No.40429/2013 - Dated:- 20-9-2013 - Shri Mathew John, J. For the Appellant : Shri S.Muthuvenkatraman, Advocate For the Respondent : Shri K.S.V.V. Prasad, JC (AR) JUDGEMENT 1. The appellant herein is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. 3. Arguing for the appellants, Ld. Advocate for the appellant submits that transportation service is a necessary input service for providing re-treading service because without bringing the goods to his place of repair, the appellantcould not have done repair and after repair the appellant had to take the tyres back and install the tyres on the vehicles to complete the service as per the terms of contract between the appellant and the concerned parties. He further submits that he has paid service tax on the value of services inclusive of cost of transportation and therefore there is no reason to deny Cenvat credit on such service. He points out that Revenue is relying on the argument that w.e.f. 1-04-08, rule 2(l) of CENVAT Credit Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear and absolute meaning beyond the pale of doubt. In the present case, the final product was cleared from the place of removal (whether it be factory or depot) by the appellant by making use of GTA service. The service so used is not coming within the ambit of the definition of input service for the period after 31-3-2008. In our mind, we are clear that the appellant is not entitled to claim CENVAT credit on the GTA service used by them for transportation of their final product from the place of removal for any period after 31-3-2008. 5. He also relies on the Tribunals decision of CCE Vs Hindustan Zinc Ltd. - 2012 (275) ELT 136 (Tri.-Del.). Further, he relies on the decision of Hon. Apex Court in Bansal Wire Industries Ltd. - 2011 (26 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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