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2019 (9) TMI 461 - CESTAT NEW DELHI - Central Excise
Head Note / Extract:
CENVAT Credit - input services - outward freight up to the place of buyer - period October, 2010 to March, 2014 - amendment in the definition of input service - HELD THAT:- Apparently and admittedly, the cenvat credit has been availed on the service tax paid for the services as that of transportation which are used beyond the place of removal. Hon’ble Apex Court in Ultra Tech Cement [2018 (2) TMI 117 - SUPREME COURT] has clarified that the word ‘up to’ signifies the terminating point, putting an end to the transport journey - Prior the amendment in the definition of input service in the year 2008, the word ‘from’ instead of the word ‘up to’ was used, which used to include the services even beyond the place of removal. That situation stands extinct since the amendment which came into effect from 01.03.2008. The amount paid on the freight for outward transportation of goods from the place of removal do not anymore qualify to be called as input service. Accordingly, the amount in question is not eligible to be availed for credit in view of Rule 3(1) of CCR, 2004. Credit cannot be allowed - appeal dismissed- decided against appellant-assessee.