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TMI Blog2018 (4) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods from factory to the port is within the term of “clearances of goods up to the place of removal” therefore, GTA is a service in the present case covered under the definition of input service - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... ace of removal is not a service defined as an input service under Cenvat Credit Rules, thus the availment of Cenvat credit was inadmissible. Show cause notices were adjudicated wherein demand of Cenvat credit was confirmed and penalty and interest were demanded. Aggrieved by the said orders, appellant has filed present appeal. 2. Shri Vishal Agarwal, ld. Advocate appearing on behalf of the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vin, ld. Superintendent (AR) reiterates the findings of the impugned orders. He relies upon the Tribunal order in case of Maharshtra Scooters Ltd. 2015 - TIOL - 2016 - CESTAT - MUM. 4. We have carefully considered the submissions made by both the sides and perused the record. We find that the order of Tribunal in case of Maharshtra scooter was given by relying upon the judgments in case of Vesuvi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory to the port is within the term of "clearances of goods up to the place of removal" therefore, GTA is a service in the present case covered under the definition of input service. Further in other case the supply of goods to Depot the place of removal is Depot from where the goods are sold. Therefore credit is available in such case. Our views are based upon Tribunal order in case of Rathi Dye ..... X X X X Extracts X X X X X X X X Extracts X X X X
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