9911796707
TMI Blog2017 (12) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri R.K. Mishra, Authorized Representative (DR) - for the Respondent. ORDER Per: B. Ravichandran These three appeals are on common subject of dispute and accordingly are taken up together for disposal. The main dispute in these appeals are relating to the admissibility of Cenvat credit of service tax paid on GTA services by the appellants. The appellants paid tax on such services on rever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the 'point of sale' and 'place of delivery' are different in the present case and referring to the provisions of Sale of Goods Act and Board Circular dated 20/10/2014, held that the appellants are not eligible for credit of service tax paid on GTA. The third impugned order is passed on the similar lines denying the credit. One more issue is regarding eligibility of the appellant for a credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he excisable goods. 3. On the credit availability on auction services, the learned Counsel relied on the assessee's own case vide Final order No.52766 of 2016 dated 11/07/2016 of the Tribunal. 4. The learned AR reiterated the findings of the impugned orders. 5. We have heard both the sides and perused the appeal record. We note that the Tribunal gave clear remand directions for the Original Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in para 18 of the impugned order dated 28/09/2015. In the face of such factual finding there could be no further interpretation to distinguish the place of delivery from point of sale. We find no justification for further analysis on this as made by the Original Authority to arrive at a contrary decision. The case laws relied upon by the appellant are squarely on this issue. These are :- (i) M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s we note in appellant's own case hereinabove they were allowed to avail the credit. The learned counsel submitted that they are not pressing the issue of their eligibility of credit on rent a cab service which was denied. 8. In view of the above discussion and analysis, we find no merit in the impugned orders on these credits and accordingly with reference to denial of these credits the same are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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