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2012 (11) TMI 1001 - AT - Central ExciseDenial of CENVAT Credit - Place of removal of finished goods - Department was of the view that this service availed at transshipment point after the removal of the goods has no nexus with the business of the appellant - Held that:- ‘place of removal’ of the goods is the factory gate, as the appellant have admitted this fact in their communication to the Department. The service of manpower supply for loading and unloading of finished goods at the transshipment point has been availed after removal of goods to the transshipment point. In my view, this service has no nexus with the manufacturing business of the appellant Manpower supply is for loading and unloading of the finished goods after removal of the goods from the factory gate and there is no dispute that it is the factory gate which is the place of removal. Moreover, no invoices have been produced to show that duty had been paid on the value which included the expenses at the transshipment point. I am, therefore, of the view that Cenvat credit has been correctly denied - Decided against assessee.
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