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2015 (1) TMI 1136 - AT - Central ExciseCENVAT Credit - Business Support Services - interest and penalty under Rule 15 of Cenvat Credit Rules read with Section 11AC - Determination of place of removal - Held that:- In view of the Circular dated 23.8.2007, it is clearly provided therein that eligibility to availing CENVAT Credit of Service Tax paid is dependent upon the place of removal, in the facts and circumstances, which may even include sale taking place at the destination point and the Hon'ble High Court of Punjab & Haryana in the case of Ambuja Cements Ltd. Vs. UOI - [2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT] in respect of Goods Transport Agency services, being outward freight, when paid by manufacturer upto customer's door step, have found that credit availed on such services is admissible, for ownership of the goods remained with the seller till delivery at customer's door step, transit insurance borne by the assessee and property in goods not transferred to buyer till delivery and freight charges forming part of value of excisable goods and borne by the assessee on FOR destination basis, CENVAT Credit is allowable and also held that CBEC&C's Circular is binding on the Revenue - Commissioner (Appeals) has erred in the facts and circumstances of the case, that the place of removal is not port, but the factory gate. I hold that in the facts and circumstances of the case, the place of removal is port and accordingly, I set aside the impugned order - Decided in favour of assessee.
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