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2018 (10) TMI 895 - AT - Central ExciseCENVAT Credit - input services - Manpower Services - BIS Fees - Clearing and Forwarding charges - Tangible goods services - Held that:- In the assessee/appellant’s own case THE RAMCO CEMENTS LTD. [FORMERLY MADRAS CEMENTS LTD.] VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI [2016 (7) TMI 1072 - CESTAT CHENNAI] wherein, the Ld. adjudicating authority himself has allowed for a later period the CENVAT Credit availed on BIS Certification Fees, Manpower Services and Clearing and Forwarding charges; and submitted that the denial in the impugned Order is therefore unsustainable - Revenue having accepted and allowed the availment of CENVAT Credit, cannot change its stand for any reasons and for different period - credit allowed. Clearing and forwarding services - Held that:- The credit is allowable only up to the place of removal i.e., the factory gate of the appellant, in terms of the dictum of the Hon’ble Apex Court in the case of C.C.E. & S.T. Vs. M/s. UltraTech Cement Ltd. [2018 (2) TMI 117 - SUPREME COURT OF INDIA] - the denial, if any, beyond the factory gate is held to be in order - matter remanded for this purpose of verification. Tangible Goods Services - duty paying document - it is the case of the Revenue that mandatory Service Tax Registration Number has not been mentioned in the invoice and therefore, that invoice was not a valid document - Held that:- Issue decided in the case of M/s. mPortal India Wireless Solutions P. Ltd. Vs. C.S.T., Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - credit allowed. Appeal allowed in part and part matter on remand.
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