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TMI Blog2014 (10) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... Ashok Kumar,M.H. Patil,Praveen Kumar,Trapti Gupta For the Respondent : Ramesh Chandra Shukla ORDER The appeal by the assessee arises from a decision of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi1 dated 21 April 2014. The following questions of law have been formulated in support of the appeal; "1) Whether Tribunal was justified in denying the cenvat credit of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3) Whether Tribunal was justified in denying the cenvat credit of service tax paid on outward transportation up to the depots of M/s. Parle, in a case where, for earlier period, in Appellants' own case, in the same facts of the case, the Tribunal has allowed the credit." The facts are not in dispute. The appellant manufactures biscuits on raw material supplied by Parle Biscuits at its fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the GTA Services envisaging the transportation of the goods. Rule 2(l) of the Cenvat Credit Rules, 2004 defines the expression "input service" to mean any service (i) used by a provider of taxable service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant towards freight under the agreement with Parle Biscuits. Hence, in this view of the matter, the Tribunal was justified in coming to the conclusion that the Cenvat Credit on Service Tax paid on GTA Service availed for the transportation of the goods from the factory of the appellant to the Depot of Parle Biscuits, has been correctly denied. The view which has been taken by the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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