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2018 (11) TMI 827 - AT - Central ExciseCENVAT Credit - input service - GTA Service - outward transportation in the case of sale to the customer - place of removal - Held that:- Those services are included which are used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products “upto to the place of removal”. This definition became effective from 01.03.2008 - prior to the amendment the services used by the manufacturer for clearance of final products from the place of removal even to the customer’s place or anywhere else were excisable for cenvat credit. However, after the amendment the position has become absolutely changed, i.e. the benefit which was admissible beyond the place of removal so as to avail the cenvat credit stands redundant. It is only upto the place of removal that the service can be treated as input service whereupon the cenvat credit can be availed. The place of removal is the place from where the finally manufactured product is cleared after payment of excise duty. Thus any expense incurred beyond this point is not to be included in the value as such will not be the input thereby no cenvat credit will be available on any such expense - GTA service being the services beyond the place of removal therefore cannot be considered as the input services. Credit not allowed - appeal dismissed - decided against appellant.
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