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S.L.PEERAN
Bharat Alloys & Energy Ltd. – Appellant
Versus
Commissioner of Customs & Central Excise, Tirupathi Commissionerate – Respondent
1. The appellant is required to pre-deposit Rs. 55,236 towards Service Tax and Rs. 1,104 towards Education Cess and equivalent amount of penalty. The issue pertains to denial of input service tax. The appellant had availed Cenvat Credit relating to the Service Tax paid in respect of the freight charges under the category of Goods Transport Agency. A show-cause notice was issued to appellants proposing disallowance of Cenvat Credit on the ground that the words "Outward Transportation up to the place of removal", which appears in the definition of input service under rule 2(l)(ii) of the Cenvat Credit Rules, 2004 precludes the eligibility to avail Cenvat credit of Service Tax paid on the taxable value of the services of Goods Transport Agency, which relate to transportation/freight charges from the place of removal to the customer’s place. This view in the show-cause notice, has been confirmed in the impugned order despite the fact that the appellants had contended that the issue is covered in their favour by several judgments.
2. The learned Consultant submits that there are contra orders and therefore, this Bench, in the case of India Cements Ltd. v. CCE 2007 (216) ELT 81/
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