2015 (11) TMI 473

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..... eld the decision of the Larger Bench of the Tribunal [2009 (5) TMI 48 - CESTAT, BANGALORE] and restricted credit upto 1.3.2008. Asstt. Commissioner of Service Tax, Bhavnagar Division, has issued certificate of Registration ISD to M/s GujAmbuja Cements Muldwaraka (a unit of Gujarat Ambuja Cements), Ambujanagar, Dist. Junagadh. In the present appellant M/s Amuja Cement is also unit of Gujarat Ambuja Cement Ltd. Hence, the appellant had rightly availed the credit on the basis of ISD invoices issued by the GajAmbuja Cement Muldwaraka. Bombay High Court in the case of Deepak Fertilizers and Petrochemicals Corpn Ltd., vs CCE [2013 (4) TMI 44 - BOMBAY HIGH COURT] held that definition under Rule 2(l) of the Cenvat Credit Rule 2004 is not restricted .....

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..... ture of service and demand of cenvat credit as under:- Sr No Nature of Services received Amount of CENVAT credit taken Service Tax (in Rs) Edu. Cess (in Rs.) 1 Goods Transport Agency services for outward transportation. 10,55,747 21,131 2 Services received at Mul-Dwaraka Jetty viz., Port Services, Clearing and Forwarding, Maintenance & Repairs, Consulting Engineer, Foreign Technician, Technical and Testing Analysis, Security, Photography, Steamer Agent, Telephone, Tour Operator etc. 7,04,315 14,074 3 Mobile Telephone Services. 28,055 561 4 Photography Services. 1,866 37 5 Pandal Shamiana. 580 12 Total 17,90,563 35,815 3. He submits that in view of the decision of Hon'ble Gujarat High Court in the case of CCE vs. .....

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..... that M/s GajAmbuja Cement, Muldwaraka is different from the appellant company. 5. After hearing both the sides and on perusal of records, we find that the Larger Bench of the Tribunal in the case of ABB Ltd vs Commissioner [2009(15)STR.23] held that the goods transport agency service used for transportation of finished goods upto the service place of delivery of the buyer, would be eligible for input service credit. The Hon'ble Karnataka High Court upheld the decision of the Larger Bench of the Tribunal and restricted credit upto 1.3.2008. We find the Hon'ble Gujarat High Court in the case of Parth Poly Wooven Pvt Ltd (supra) has also taken the same view of the decision of the Hon'ble Karnataka High Court and dismissed the appeal filed by .....

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