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TMI Blog2016 (6) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... nder dispute. - Excise Appeal No. 666 of 2007 (SM) - Final Order No. 51846/2016 - Dated:- 23-5-2016 - SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Ms. Sukriti Das, Advocate For the Respondent : Shri M.R. Sharma, Authorized Representative (DR) ORDER PER. B. RAVICHANDRAN :- The appellants are challenging to denial of Cenvat credit on GTA services availed by them for transport of cement clinker from their unit at Shambhupura, Chittorgarh to their another unit at Bhatinda. The lower authorities denied the credit on the ground that the input service as defined under Rule 2 (l) of Cenvat Credit Rules, 2004 does not allow credit on transportation beyond the place of removal. It is the case of the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Customs, Vadodara 2 vs. Panasonic Battery India Co. Ltd. reported in 2015 - TIOL - 2778 - HC - AHM - ST ; (v) CC CEX., Hyderabad - III vs. Grey Gold Cements Ltd. reported in 2014 (34) S.T.R. 809 (A.P.) ; and (vi) Commissioner vs. Ellora Time Ltd. reported in 2014 (34) S.T.R. 801 (Guj.). 4. The learned AR on the other hand submitted that the credit availability cannot be extended beyond the place of removal and the amendment carried out in 01/4/2008 is only to clarify the issue. He relied on the decision of Honble High Court of Calcutta in CCE, Kolkata - VI vs. Vesuvious India Ltd. reported in 2014 (34) S.T.R. 26 (Del.). He submitted that the Hon ble High Court examined the decision of Hon ble Karnataka High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oard Circular dated 2-2-2006, as did the appellate authority; and referred to OECD guidelines. The Tribunal also relied on observations of the Supreme Court in All India Federation of Tax Practitioners v. Union of India - 2007 (7) S.T.R. 625 (S.C.). The Supreme Court observed that Service Tax and Excise duty are consumption taxes to be borne by the consumer and therefore if credit is denied on transportation service the levy of service tax on transportation will become a tax on business rather than being a consumption tax. The Tribunal observed that the submission of the Revenue that the CENVAT credit cannot be allowed for service if the value thereof does not form part of the value subjected to excise duty runs counter to the fundamental c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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