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TMI Blog2018 (5) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... me principal manufacturer and the job worker and held that the credit cannot be availed of the Service Tax paid on GTA services - credit cannot be allowed - appeal dismissed - decided against appellant. - E/11942/2017 - A/10392/2018 - Dated:- 13-2-2018 - Shri M V Ravindran, Hon'ble Member (Judicial) For Applicant(s): Shri H P Kanade, Advocate For Respondent(s): Shri S Shukla, Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GTA were in respect of the goods removed from the factory to the depot and for the appellant the place of removal of depot of appellant the place of removal is the depot of M/s Parle. He relied upon the decision of this Bench the case of Lao More Biscuits Pvt Ltd 2017(47) STR. 267 and also on the circulars issued by the Board as to the interpretation of the place of removal. He would submit that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l manufacturer and the job worker. The period involved in the case of M/s Kohinoor Biscuit Product was November 2009 to Oct 2011 ie., subsequent to amendment of the definition of input services in 2008. The said decision of the Tribunal squarely is in favour of the Revenue and it has been upheld by he Hon ble High Court of Allahabad as reported at 2015(38) STR. J.124. Since the issue has attained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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