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TMI Blog2017 (2) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... -2017 - Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member Shri Raghavan Ramabhadran, Advocate for the Appellant Shri S. Nagalingam, AC (AR) for the Respondent ORDER Per D. N. Panda The precise question involved in this appeal is whether GTA service availed by the appellant prior to 1.4.2008 to deliver the output to the buyer at his place shall be construed as input service . 2. Appellant says that GTA service was liable to service tax in the hands of the recipient of service. Therefore, GTA service availed as above has suffered tax in the hands of appellant-manufacturer who delivered the output at the buyers place availing GTA service. Accordingly, taxability is not in question but t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Courts beginning from the Hon ble High Court of Karnataka in Commissioner of Central Excise, Banglaore Vs. ABB Ltd. 2011 (23) STR 97 (Kar.), Hon ble High Court of Gujarat in the case of Commissioner of Central Excise Customs Vs. Parth Poly Wooven Pvt. Ltd. 2012 (25) ELT 4 (Guj.) and Hon ble High Court of Madras in the case of Commissioner of Central Excise Vs. Borg Warner Morse Tec Murugappa Pvt. Ltd. Anr. 2015-TIOL-831-HC-MAD that the above service is input service. More specifically, the self-same question as stated here in before was before the Hon ble High Court of Gujarat. That was answered in para 22 of the judgment reported in 2012 (25) STR 4 (Guj.). Hon ble Court opined that outward transport used by the manufacturer for tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; xxxx xxxx xxxx 2.4 Appellants explains that the concept of upto place of removal was substituted in Rule 2(l)(ii) of Cenvat Credit Rules, 2004 in place of the term from the place of removal after 1-4-2008 and such term continues to be in statute book, which reads as under :- Rule 2(l) of Cenvat Credit Rules, 2004 (l) input service means any service, - (i) used by a provider of taxable service for providing an output service; or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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