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2017 (11) TMI 483 - RAJASTHAN HIGH COURTCENVAT credit - input services - GTA Services - auction services - outdoor catering services - insurance services - rent-a-cab services - Clearing and forwarding agency service - scope of the term "up to the place of removal" - Held that: - the Tribunal has recorded a finding that from the verification of bills, it is found that transport charges are required to be borne out by the assessee. Therefore, that issue is also required to be decided in favor of assessee. Cargo Handling Services - Insurance Services - Held that: - reliance placed in the decision of Gujarat High Court in Commissioner of Central Excise and Customs vs. Ultratech Cement Ltd. [2014 (9) TMI 187 - GUJARAT HIGH COURT] and it is held that the issue is answered in favor of assessee. Rent a Cab Service - Held that: - reliance placed in the decision in the case of The Commissioner of Central Excise Service Tax Bengaluru-IV, Versus Ultra Tech Cement Ltd. [2016 (7) TMI 1080 - KARNATAKA HIGH COURT], where it was held that credit is allowed - the issue is required to be answered in favour of assessee. Club and association services - Held that: - it is clear that it is club activities for going for a sale or any other assigned work. It will be operational, manufacturing activity. Place of removal - Whether rule 4 (c) will come into operation or not? - Held that: - In view of Section 2(t), it is very clear that the meaning does not define under the Cenvat Credit Rules, 2004 then the meaning is to be derived from the provisions of the Act - Mr. Ranka contended that 3(2) prohibits it only for the purpose of defence services under 4(c) since no other place, the word ‘removal’ has been defined. In that view of the matter to come out to a conclusion for removal of the goods, the meaning which has been defined under 4(c) is required to take into account - the matter is answered in favor of assessee. Appeal dismissed - decided against Revenue.
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