{"id":218521,"date":"2011-07-01T00:00:00","date_gmt":"2011-06-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-1-july-2011-2"},"modified":"2019-01-05T16:12:14","modified_gmt":"2019-01-05T10:42:14","slug":"commissioner-vs-unknown-on-1-july-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-1-july-2011-2","title":{"rendered":"Commissioner vs Unknown on 1 July, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 1 July, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \n    \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1372\/2009\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 1372 of 2009\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF CENTRAL EXCISE SURAT-I - Appellant(s)\n \n\nVersus\n \n\nCOLOUR\nSYNTH INDUSTRIES PRIVATE LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR.VARUN\nK.PATEL for\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 21\/04\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p> \tFrom<br \/>\nthe perusal of the documents on record with assistance of learned<br \/>\ncounsel for the appellant, we find that the central issue involved is<br \/>\nwhether the manufacturer can claim credit on the service tax paid on<br \/>\nGTA service on outward transportation of goods beyond the place of<br \/>\nremoval. Such question was framed in a group of appeals being Tax<br \/>\nAppeal No.419\/2010 and connected matters,  in the following manner :\n<\/p>\n<p>&#8220;Whether<br \/>\nin the facts of the case, the Tribunal was justified in holding that<br \/>\nthe assessee was  entitled to receive  Cenvat credit  on the service<br \/>\ntax paid on GTA service on outward transportation  of the goods<br \/>\nbeyond the place of removal in view of definition contained in rule<br \/>\n2(l) of the Cenvat Credit Rules, 2004 defining term &#8216;input service&#8217;<br \/>\n?&#8221;\n<\/p>\n<p>\tAfter<br \/>\nconsidering various statutory provisions and judgements cited by the<br \/>\nlearned advocates, the question was answered in favour of the<br \/>\nassessee. Judgements of the tribunal in these cases were upheld.<br \/>\nDecision of the tribunal in case of ABB Ltd. and Ors.  v.  CCE &amp;<br \/>\nST, Bangalore &amp; ors.\n<\/p>\n<p>reported in 2009(92) RLT 665 was approved.\n<\/p>\n<p>\tFacts<br \/>\nbeing common in the present appeal, without giving further elaborate<br \/>\nreasons, this  tax appeal is also dismissed.\n<\/p>\n<p>(Akil<br \/>\nKureshi,J.) <\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani,J.)<\/p>\n<p>(raghu)<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 1 July, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print 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 &#8211; Appellant(s) Versus COLOUR SYNTH INDUSTRIES PRIVATE LTD &#8211; Opponent(s) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-218521","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 1 July, 2011 - Free Judgements of Supreme Court &amp; 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