9911796707
TMI Blog2017 (5) TMI 1535X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; Order No. A/10943 / 2017 Per: Dr. D.M. Misra This appeal is filed against the OIO No.47/Commr/Surat-II/2012, dt.25.08.2012, passed by Commissioner, C.Ex. & S.Tax, Surat-II. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of excisable goods falling under Chapter 70 of Central Excise Tariff Act, 1985. They had availed CENVAT Credit of the Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd - 2012 (25) STR 4 (Guj.) observed that the CENVAT Credit availed on outward freight (GTA services) prior to 01.04.2008 is admissible. 4. The learned Authorized Representative for the Revenue submits that in view of the decision of the judgment of Hon'ble Calcutta High Court in the case of CCE, Kolkata-IV Vs Vesuvious India Ltd : 2013-TIOL-1038-HC-KOL-ST, the credit availed on outward f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat being so, according to them, the outward transport service utilized by the manufacturer beyond the place of removal would not qualify as an input service within the definition of Rule 2(l). We may only notice two things in this regard. Firstly, in our view, when we find that outward transport service is covered by the main body of the definition which provides for means part, as specifically i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions which is at the heart of the entire controversy. In so far as the cases on hand are concerned, the statutory provisions cover the service used by the manufacturer in relation to the manufacture of the final products or even the clearance of final products from the place of removal." 7. Following the judgment of jurisdictional High Court, the impugned order confirming the demand for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
