9911796707
TMI Blog2018 (1) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... month of August, 2014 - Held that: - Since the service tax has been paid on the transportation service, the appellant should be entitled for the benefit of cenvat credit - Further, due to error in the system, the adjusting accounting entry was not made in the cenvat credit account at the time of receipt of the input service. Since such credit was taken belatedly, the benefit should not be denied t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the factory to its customers premises. The credit taken by the appellant was denied on the ground that service tax on such transportation service was paid during the period May, 2007 to March, 2008, whereas the credit was taken in the month of August, 2014. Further, by relying on the definition of the Input Service contained in Rule 2(l) of Cenvat Credit Rules, 2004, as on the date of taking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant between the period March, 2007 to March, 2008. Since the definition of input service , at the material time, provided, clearance of final products from the place of removal , the appellant should be eligible for the cenvat credit benefit inasmuch as, the place of removal in this case was the factory gate, from where the goods were removed by the appellants to its buyers premise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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