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2017 (7) TMI 638 - AT - Central ExciseCENVAT credit - freight - place of removal - The department was of the view that such Cenvat Credit will not be allowable after the amendment of the definition of input services under Rule 2(l) of the CCR 2004 wherein after the amendment of the definition on 01.04.2008, the credit for the input services will be allowable only upto the place of removal - Held that: - The amended definition on input services w.e.f 01.04.2008 allows Cenvat Credit on input services only upto the place of removal - In the present case since the delivery is on FOR basis, the place of removal is to be considered as the customer’s premises. Consequently, the service tax paid on freight will be available if freight has been paid upto the customer’s premises. Similar issue decided in the case of M/s Madras Cements Ltd Versus The Additional Commissioner of Central Excise, The Commissioner of Central Excise (Appeals-I) [2015 (7) TMI 1001 - KARNATAKA HIGH COURT], where it was held that Since we are of the opinion that the sale had concluded only after the delivery of the goods was made at the address of the buyer, in the facts of the present case assessee would be entitled to the benefit of CENVAT credit on Service Tax paid on outward transportation of goods by the assessee even after 01.04.2008. The appellant-assessee would thus be entitled to such benefit for the period 01.04.2008 to 31.07.2008. Appeal allowed - decided in favor of appellant.
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