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2019 (7) TMI 1687 - CESTAT AHMEDABADCENVAT Credit - input services - place of removal - warehousing service and inspection service - HELD THAT:- There is no dispute to the fact that warehousing service and inspection service were received by the appellant and payment of the same was also borne by the appellant. These charges were not collected by the appellant from the customers. Since the warehousing facility availed by the appellant for storing the goods and from there the goods were sold to the customer, it cannot be said that the goods were sold from the factory gate. As regards the inspection charges, as per the agreement with the customers, the appellant are under obligation to carryout inspection at the customer’s end in respect of the goods manufactured and supplied by them. The charges of the inspection is also borne by the appellant. In such case, the sale is clearly on FOR basis i.e. customer’s place. Moreover, the inspection charge is not a service which is used for removal of the goods - The expenses towards both the services stand included in the assessable value. Therefore, both the services were clearly used in or in relation to the manufacture and sale of the goods. In given facts of the present case, the appellant are entitled for the Cenvat credit in respect of warehousing and in inspection services - Appeal allowed - decided in favor of appellant.
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