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TMI Blog2008 (9) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 5-9-2008 - P. KARTHIKEYAN, TECHNICAL MEMBER Meenakshi Sundaram for the Appellant, V.V. Hariharan for the Respondent. ORDER 1. This is an application of M/s. Datafield India Private Limited ('appellants' herein) for waiver of pre-deposit and stay of recovery of an amount of Rs. 2,15,136 demanded from them as inadmissible credit taken by them of the service tax paid on Goods Transport Agency Service (GTA), appropriate interest thereon and penalty of Rs. 10,000 imposed on them under rule 15(3) of CENVAT Credit Rules, 2004. After hearing both sides on the subject application, the appeal proper is taken up for final disposal. 2. The facts of the case are that during the period 1-1-2005 to 30-11-2006 the appellants p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of the goods from the place of removal to their customers' premises. They had taken credit of service tax they paid. 4. Ld. JCDR reiterates the findings contained in the impugned order. 5. The issue in dispute in the instant case is the admissibility to service tax paid for outward transportation of final products by the appellants from the place of removal to their buyers' premises as input service credit. The Commissioner (Appeals) has sustained the order of the original authority following the ratio of the Tribunal in Gujarat Ambuja Cements Ltd v. CCE 2007 (212) ELT 410/8 STT 122 (Delhi - CESTAT). In the said case, the Tribunal had held that goods transport service credit could not go beyond the place of removal. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A service and the admissibility to credit of tax paid under GTA service for outward transportation of final products the CBEC clarified in the Circular dated 23-8-2007 (supra) as follows:- "It is, therefore, clear that for a manufacturer/consignor, the eligibility to avail credit of the service tax paid on the transportation during removal of excisable goods would depend upon the place of removal as per the definition. In case of a factory gate, sale, sale from a non-duty paid warehouse, or from a duty paid depot (from where the excisable goods are sold, after their clearance from the factory), the determination of the 'place of removal' does not pose much problem. However, there may be situations where the manufacturer/consignor may clai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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