9911796707
TMI Blog2023 (6) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... l,C.A. & Shri V.K.Banka, C.A. for the Appellant Shri A.Roy, Authorized Representative for the Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order disallowing cenvat credit availed by the appellant on Goods Transport Agency (GTA) along with interest and equal amount of penalty was imposed. 2. The facts of the case are that the appellant is engaged in prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on inward transport service was denied and the order for recovery of the same along with interest and penalty was imposed. Against the said order, the appellant is before us. 3. The ld.Counsel appearing on behalf of the appellant, submits tht the said issue came up before this Tribunal in the case of Commissioner of Central Excise, Tirupathi Vs. Shariff Motors reported in 2010 (18) STR 64 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Authority has taken a presumptive view that the input service is to be utilized for providing the same output service. This issue is dealt by this Tribunal in the case of Shariff Motors (supra),wherein this Tribunal has observed as under : "6. We have gone through the records of the case very carefully. The Respondents are paying service tax on GTA services on the service tax paid on transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (supra). 7. In view of this, we hold that the appellant is entitled to take the cenvat credit of input service on GTA for transportation of new vehicle to their premises and the same can be utilized for providing output service i.e. servicing of the motor vehicles. 8. In that view, the impugned order is set aside and the appeal is allowed with consequential relief, if any. ( Dictated and pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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