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TMI Blog2017 (9) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Prism Cement Vs. CCE [2017 (3) TMI 1283 - CESTAT NEW DELHI] - credit allowed. CENVAT credit - GTA service in respect of goods consigned on FOR basis upto the customer’s premises - Held that: - the same issue was before the Hon’ble High Court of Punjab & Haryana in the case of Ambuja Cements [2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT] in which the Hon’ble High Court, after considering the definition of input service in detail, allowed the benefit of such cenvat credit upto the customer’s premises - credit on outward freight allowed. CENVAT credit - excise duty paid on M.S. pipe, galvanised fabric, tower parts, welding electrodes etc. which were used for maintenance of capital goods - Held that: - parts of capital good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit was disallowed in respect of duty paid on goods used to set up civil structures in the form of transmission line which was used for procuring of supply of electricity upto the factory premises. (iii) Cenvat credit was disallowed in respect of service tax paid on freight upto the destination point for the goods manufactured by the appellant. (iv) Cenvat credit on excise duty paid on items such as M.S. pipes, galvanised fabricated tower parts, welding electrodes etc. which are used for maintenance of capital goods. 2. With the above background, we heard Sh. Ashish Batra, ld. Advocate for the appellant Sh. H. C. Saini, ld. AR for the Revenue and perused the record. 3. Cenvat credit on services used in the guest house ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of Prism Cement Vs. CCE vide Final Order No.52521/2017-EX(DB) dated 24.03.2017. 5. By following the decision of the Tribunal (supra), we are of the view that there is no reason to deny cenvat credit on this issue. Hence, the impugned order is set aside to this extent. 6. The department has denied the cenvat credit on service tax paid on GTA in respect of goods consigned on FOR basis upto the customer s premises. We find that the same issue was before the Hon ble High Court of Punjab Haryana in the case of Ambuja Cements 2009 (236) ELT 431 (P H) in which the Hon ble High Court, after considering the definition of input service in detail, allowed the benefit of such cenvat credit upto the customer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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