9911796707
TMI Blog2015 (5) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand of Cenvat credit on the GTA for period April 2008 –Jun 2008 on the ground that prior to April, 2008 Cenvat Credit on outward transportation was available on the service used for clearances of the goods from the place of removal whereas after April 2008 due to amendment Cenvat credit on outward transportation is admissible only up to place of removal. In the present case, as per the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .). In this position, I am of the considered view that the Cenvat credit on the outward GTA is admissible. - Impugned order is set aside - Decided in favour of assessee. - Appeal No. E/223, 224/10 -MUM - Final Order Nos. A/3095-3096/2015-WZB/SMB - Dated:- 15-5-2015 - Ramesh Nair, Member (J) For the Appellant : None For the Respondent : Shri Ashutosh Nath, Asstt Commissioner ( AR ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation of the goods cleared for export from the factory. The department contended that outward transportation of the goods from the place of removal is not a service defined as an input service under Cenvat Credit Rules and thus the availment of Cenvat credit was inadmissible. Show cause notice dated 21/8/2008 was issued proposing recovery of inadmissible Cenvat credit alongwith interest and penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pril, 2008 Cenvat Credit on outward transportation was available on the service used for clearances of the goods from the place of removal whereas after April 2008 due to amendment Cenvat credit on outward transportation is admissible only up to place of removal. In the present case, as per the lower authorities the place of removal is the factory gate and therefore credit could not allowed beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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