9911796707
TMI Blog2016 (8) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... the words clearance of the final products from the place of removal in rule 2(l) of the rules relating to the definition of input services. Therefore, by considering the definition of input service in the Cenvat Credit Rules and the decisions of the higher judicial fora the service tax paid on transportation of finished goods from the factory to the premises of the customers can be taken as CENVAT Credit by the appellant and therefore, the denial of the same is not legal and proper. - Decided in favour of appellant - ST/149/2007-DB - Final Order No.20502/2016 - Dated:- 15-6-2016 - Shri S. S Garg, Judicial Member And Shri Ashok K. Arya, Technical Member Mr. M.S. Nagaraja, Adv For the Appellant Mr. N. Jagadish, A.R. For the Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal. 3. Heard both sides. 4. Learned counsel for the appellant submitted that the impugned order passed by the Commissioner is illegal, against the judgments rendered by various benches of the Tribunal and the High Courts and has been passed without considering the submissions of the appellant. He further submitted that the appellant has correctly availed service tax paid on outward freight as per Rule 2(l) of CENVAT Credit Rules which provides for availing credit of service tax paid on input services used in or in relation to manufacture and clearance of finished goods from the place of removal. He also submitted that the appellants are manufacturers of final products and accordingly as per the explanation to rule 2(l) the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (97) (Kar)] viii. CCE Vs Parth Poly Wooven Pvt Ltd [2012(25) STR 4 (Guj)] ix. CC Mumbai Vs Toyo Engineering India Ltd [2006(201)ELT 513(SC)] x. CCE Nagpur Vs Ballarpur Industries Ltd [2007(215)ELT 489(SC)] xi. CCE Vs Dynamic Industries Ltd [2014(307)ELT 15 (Guj)] He further submitted that in the judgments cited supra, Hon ble High Court of Karnataka in the case of CCE, ST-LTU Vs ABB Ltd [2011(23)STR (97)(Kar)] has clearly held that the appellant is entitled to CENVAT credit of service tax paid on outward transportation. 5. On the other hand learned A.R. reiterated the findings of the Commissioner. 6. We have considered the submissions by both sides and have gone through the judgments cited (supra). On a careful reading ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
