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2020 (6) TMI 142 - AT - Central ExciseCENVAT Credit - place of removal - whether the warehouse in the instant case is place of removal or otherwise? - HELD THAT:- It is seen that the goods are cleared on payment of duty from the factory gate and thereafter the goods are deposited in the warehouse/ dumpsite. The goods are lifted by the buyers as and when required by the buyers from the dumpsite. The appellant are not only manufacturer but are also service provider. They are also one legal entity. Appellant are paying service tax due as service charges collected by them from their buyers. In these circumstances, the Cenvat credit of service tax paid on rental charges of warehouse cannot be denied as the same is admissible in respect of service provided by them to their buyers. The transfer of credit from the ISD registration to the manufacturing unit or service provider is immaterial as they are a single entity. Appeal allowed - decided in favor of appellant.
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