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TMI Blog2018 (8) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... er” - the respondent should not be eligible for the CENVAT benefit in respect of Service Tax paid by it under Reverse Charge Mechanism, as recipient of GTA service, for transportation of goods, for delivery at the buyer’s premises - appeal allowed - decided in favor of Revenue. - APPEAL NO. E/85705/2018 - A/86731/2018 - Dated:- 13-6-2018 - SHRI S K MOHANTY, MEMBER (JUDICIAL) Shri M.R. Melv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f such credit was disputed by the Department on the ground that the definition of input service contained in Rule 2(l) of the CENVAT Credit Rules, 2004 permits a manufacturer to avail Cenvat credit of service tax paid on transportation of goods up to the place of removal and not beyond. In other words, the Department contended that since the place of removal, in the case of respondent, is the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, any expenses incurred thereafter for transportation of goods for delivery at the buyer s premises should not fall within the purview of input service and accordingly, the respondent should not be eligible for the CENVAT credit in respect of service tax paid on GTA service. 5. Heard both sides and perused the records. 6. So far as eligibility of CENVAT credit on transportation of goods f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent should not be eligible for the CENVAT benefit in respect of Service Tax paid by it under Reverse Charge Mechanism, as recipient of GTA service, for transportation of goods, for delivery at the buyer s premises. 7. In view of the above, I do not find any merits in the impugned order, so far as it allowed the CENVAT benefit on GTA service to the respondent. However, considering th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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