9911796707
TMI Blog2018 (11) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... tion i.e. outside Indian Territory - Held that:- The case of the appellant is that he has claimed outward transportation up to the Port of export and has not claimed beyond the Port of loading and the Commissioner (A) has wrongly relied upon the Order-in-Original which is based upon the observation of the Joint Commissioner that in the invoices, the appellant has claimed CENVAT credit on transportation up to the place of destination whereas, in fact, the appellant has only claimed CENVAT credit on transportation up to the Port which is a place of removal in case of export - case needs to be remanded back to the original authority for the purpose of verifying whether the appellant has claimed CENVAT credit on freight outward up to the place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant thereafter reversed the amount of ₹ 2,76,597/- along with interest and 25% penalty. With regard to the ineligible Service Tax credit on various input services, only on three services- catering service, outward transportation service and rent-a-cab service, credit has been denied by the Commissioner and the appellants have challenged the said denial before this Court. The total amount of CENVAT credit with regard to these three services is, catering service ₹ 18,320/-, outward transportation service ₹ 3,02,240/- and rent-a-cab service ₹ 79,510/-. 3. Heard both sides and perused the records of the case. 4. Learned counsel for the appellants has submitted that impugned order denying CENVAT credit on these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at vide Notification No. 03/2011-CE dated 01.03.2011, the definition of input service was amended wherein the outdoor catering services were specifically excluded by exclusion clause C in the definition under Rule 2(1) of CCR. Also the words activities relating to business was removed from the definition of input services. Further, regarding the credit of ₹ 79,510/- on rent-a-cab service, the Commissioner (A) has denied the credit on the ground of specific exclusion from the definition of input service and also relying on the Tribunal s decision in the case of AET Laboratories Ltd.- 2016 (42) STR 720 (Tri. Bang.). Further, I find that Larger Bench of this Tribunal in the case of Wipro Ltd Vs. CCE, 2010-TIOL-3256- CESTAT Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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