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TMI Blog2014 (4) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... ace of removal refers to depots / premises of the consignment agents or any other place or premises from where excisable goods are sold after their clearance from the factory. If the place of removal refers to the above places, the assessee would be entitled to avail Cenvat credit of service tax paid on the GTA services used for the said purpose - Stay granted. - Appeal No. 2644 of 2011 - ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are clearing their goods from the factory gate / depots /consignment agents/ dealers. The adjudicating authority has denied the benefit of Cenvat credit of service tax paid on the GTA services so received by observing that the appellants are directly selling their goods to their customers. However, he has also observed that the sales are through depots / consignment agents/ dealers. As such, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the said purpose. 4. We also note that a show cause notice issued to another unit of the same assessee located at Nagpur stands vacated by the Additional Commissioner Nagpur vide his order dated 11.11.09 by relying upon the decision of the ABB Ltd. as also on the Board s circular. The major part of the demand is also barred by limitation. 5. For all the above reasons, we are of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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