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TMI Blog2014 (8) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... hat transportation charges were included in the phrase "clearance from the place of removal" upto the date of the said substitution and it cannot be included in the place of activities relating to the business". It has been held that such interpretation is available till 1.4.2008. There is no material available that the applicant delivered the goods at the customers' premises and therefore the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t (AR) PER : P K Das All the applications are arising out of a common order and therefore all the applications are taken up together for disposal. 2. The applicant is engaged in the manufacture of forgings classifiable under Chapter 73 of the CETA 1985. The adjudicating authority denied CENVAT credit on service tax paid by them as recipient of service of goods transport agency service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries Ltd. Vs. CCE 2014 (33) STR 402. It is contended that the applicant produced the relevant documents to establish that the customers place is that place of removal which was not considered by both the authorities below. He submits that the demand for the normal period is about ₹ 5.25 lakhs. 4. On the other hand, the learned AR submits that the Tribunal in the case of Ultratech ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble Karnataka High Court in the case of ABB Ltd. (supra) held that subsequent to amendment of input service' under Rule 2(1) of the CENVAT Credit Rules, 2004 by Notification No. 10/2008-CE (NT) dated 1.3.2008, substituting the word from in the said phrase to upto makes it clear that transportation charges were included in the phrase clearance from the place of removal upto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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