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2017 (9) TMI 205 - CESTAT NEW DELHICENVAT credit - Place of removal - various input services - scope of Rule 2 (l) of Cenvat Credit Rules, 2004 - Rent - Common Area Maintenance Charges and Amenities Charges - Freight & Cartage - Postage & Courier - Security - Legal & Professional - Advertisement - Insurance - Software & Website maintenance and development - Commission charges - Service provided by Commission Agents from State of J&K - Input Service Distributor - the main point of dispute in these appeals is the determination of ‘place of removal’ of excisable goods - Held that: - The main appellant-assessee categorically stated that they transfer their goods to their warehouses from where they further transport them to the retail outlets or warehouses of their commission agents, from where the goods were sold. Hence, it was pleaded that place of removal in terms of Section 4 of Central Excise Act 1044 should be retail outlet/warehouses of commission agents. The goods remain in their ownership, till the time of sale from these retail outlets owned by them or up to the warehouses of commission agents, as the case may be. Freight also is paid by the main appellant-assessee up to the retail outlets/commission agents warehouses. We note that the original adjudicating authority fell in error in arriving at the correct factual position regarding ‘place of removal.’ The Revenue presumed that the services should be in or in relation to manufacture of ready-made garments, whereas Rule 2(l) clearly talks about services used by manufacturers, whether directly or indirectly in or in relation to the manufacture of final products and clearance of final products up to the place of removal. A plain reading of the said statutory provision will indicate that the presumption of the Revenue is not sustainable. Registration of the main appellant assessee as ISD - Held that: - On examination of provision of Rule 2(m) of the Cenvat Credit Rules, 2004, the Commissioner (Appeals) clearly recorded that, a manufacturer who wants to avail benefit of Service Tax should get registered himself as service provider and then he will be able to account for all the input Service Tax paid in the headquarters and distribute the same to various units. After examining the provisions of Rule 7 of Cenvat Credit Rules, the Commissioner (Appeals) concluded that as the manufacturer was having various retail outlets and office besides the factory for manufacture, in order to utilise the credit of input service got registered with the department as ISD. CENVAT credit - duty paying invoices - debit notes - Held that: - the appellant-assessee issued challans under Rule 4A of Service Tax Rule, 1994 which contain all the required details. Even in case certain particulars were found missing in the relevant documents, we note that substantial benefit of Cenvat credit cannot be denied on this ground - mention of wrong address of the Service Tax Department on the documents is not a bar to avail the credit. Appeal allowed - decided in favor of appellant.
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