BALLARPUR INDUSTRIES LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) HEARD the parties. The appellant is a paper manufacturing unit, located at village Bhigwan, District Pune. The dispute in the appeal relates to disallowance of input tax credit for certain services on the ground of not being related to business, which are as follows: -

(2.) SO far the services at Sr. Nos. 2, 8, and 14 of table above, that is Travel Agents Services, Courier Services and Insurance Services are concerned the same has been allowed by this Tribunal in the appellant's own case vide Final Order Nos. A/74 to 78/2011/SMB/C -IV and 23 to 27/2011/SMB/C -IV, dated 10 -12 -2010.

(3.) THE learned AR relies on the findings in impugned order. Further the learned AR pointed to the Ruling of Hon'ble Calcutta High Court in the case of CCE, Kolkata -VI v. M/s. Vesuvious India Ltd. - : 2013 -TIOL -1038 -HC -KOL -ST : 2014 (34) S.T.R. 26 (Cal.) wherein differing with the Hon'ble Gujarat High Court in the case of Commissioner of Central Excise and Customs v. Parth Poly Wooven Pvt. Ltd. - : 2012 (25) S.T.R. 4 (Guj.) it was held that by the amendment made w.e.f. 1 -4 -2008 substituting the word 'from' by the word 'up to' all that has been done is to clarify the issue. Neither the services rendered to the customer for the purpose of delivering the goods at the destination was covered by the definition of input service prior to 1st April, 2008 nor is the same covered after 1st April, 2008. However services incurred up to place of removal, will qualify as input service.