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TAXAP/1372/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1372 of 2009
=========================================================
COMMISSIONER
OF CENTRAL EXCISE SURAT-I - Appellant(s)
Versus
COLOUR
SYNTH INDUSTRIES PRIVATE LTD - Opponent(s)
=========================================================
Appearance
:
MR.VARUN
K.PATEL for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 21/04/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
From
the perusal of the documents on record with assistance of learned
counsel for the appellant, we find that the central issue involved is
whether the manufacturer can claim credit on the service tax paid on
GTA service on outward transportation of goods beyond the place of
removal. Such question was framed in a group of appeals being Tax
Appeal No.419/2010 and connected matters, in the following manner :
“Whether
in the facts of the case, the Tribunal was justified in holding that
the assessee was entitled to receive Cenvat credit on the service
tax paid on GTA service on outward transportation of the goods
beyond the place of removal in view of definition contained in rule
2(l) of the Cenvat Credit Rules, 2004 defining term ‘input service’
?”
After
considering various statutory provisions and judgements cited by the
learned advocates, the question was answered in favour of the
assessee. Judgements of the tribunal in these cases were upheld.
Decision of the tribunal in case of ABB Ltd. and Ors. v. CCE &
ST, Bangalore & ors.
reported in 2009(92) RLT 665 was approved.
Facts
being common in the present appeal, without giving further elaborate
reasons, this tax appeal is also dismissed.
(Akil
Kureshi,J.)
(Ms.
Sonia Gokani,J.)
(raghu)
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