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2019 (2) TMI 5 - AT - Central ExciseCENVAT Credit - “Business Support Services” by the appellant towards warehousing and logistics support services taken in Spain for timely delivery of goods - reverse charge mechanism - place of removal - Held that:- In the instant case, appellant contents that it had taken up the risk of shipment of goods to its warehouse located outside India against any lass or damage and the sale is made from the said warehouse to M/s Ford in Spain for which place of removal is to be considered as warehouse located in Spain and since appellant company registered in India, the Central Excise Act is applicable to it irrespective to the fact that its goods are sold from within the territory of India or outside it. Further obligation to discharge the duty is on the appellant company as a legal entity and not on the goods manufactured by it as the goods cannot be treated as legal entity for which the observation of the Commissioner (Appeals) is erroneous furthermore, clarifactory circular cannot have overwriting effect against statutory provision made by the legislature which by itself defines a warehouse as a place of removal. Appeal allowed - decided in favor of appellant.
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