TMI Blog2019 (12) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... s confirmation by the Commissioner (Appeals) was the want of documents by way of additional evidence to justify that transfer of goods occurred at the customers place to bring the case of the appellant within the conditions stipulated in CBSC Circular dated 23-08-2007, whereas show cause Notice itself confirmed that the transportation of goods from the point of manufacturer up to the place of removal (para 4) had occurred which went to the knowledge of respondent department during the course of CERA Audit conducted on the record of the assesse (para-2 of show cause-cum-demand Notice dated. 24-3-2010). Such rejection of appeal on narrow technical consideration by the Commissioner (Appeals) is unsupported by the principle of fair justice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of rejection of appeal filed before the Commissioner (Appeals), Belapur. Legality of the said order is assailed in this appeal. 3. I have heard both the sides and perused the case record. During the relevant period, the definition given under rule 2(l) CCR 2004 reads as follows: (l) input service means any service, - (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessable value as per rule (5) of Central Excise Rules 2002 against which no credit is admissible. 5. A careful perusal of the above referred judgements which relate to the dispute period between 1-4-2005 to 31-3-2007, would eveal that Cenvat credit on outward GTS service was admissible since in the above referred judgement of Hon ble Supreme Court in Vasavadatta Cements case it was observed that tax paid on transportation of final products from the place of removal upto the first point may it be depot or the customer s place has to be allowed. It is noteworthy to mention that Hon ble Justice A.K. Sikri was a member of both the division benches in the above referred case and in the case of ISPAT cited by the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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