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2024 (10) TMI 144 - AT - Central ExciseAdmissibility of credit of service tax paid - input service - place of removal - Goods Transport Agency Service GTA availed by the appellant for outward transportation of goods on Free on Road FOR destination basis from the factory gate or depot of the appellant to the premises of the customers - Rule 2 (l) of the Cenvat Credit Rules 2004 - HELD THAT - The appellant was selling their final products on FOR destination price and has paid the excise duty which includes the freight also. The evidence placed by the appellant regarding FOR destination sales included the Marketing Circulars Sales Contract/Agreement Excise Invoice Commercial Invoice Lorry Receipts Transporter s Bills Payment Details and Copies of the TR-6 Challans etc. The invoices supported the submission that the place of removal is customer s premises and the same has been admitted by the Revenue in the show cause notice itself. The functioning of the appellant was to the effect that the customer was charged only for the quantities received by them and in that regard the transporter appointed by the appellant used to get the acknowledgement copy of the lorry receipts for having delivered the goods to the customers therefore the customer pays only for the quantity which is actually received by him. This shows that the ownership of the goods was transferred at the customer s premises and the appellant bore the risk of loss or damage to the goods during the transit to the destination till the goods finally reaches to the customer s door step. The High Court in AMBUJA CEMENTS LTD. VERSUS UNION OF INDIA 2009 (2) TMI 50 - PUNJAB HARYANA HIGH COURT therefore decided in favour of the appellant that the transportation of the goods upto the customer s premises would also be covered within the definition of input service . No doubt the said order of the Tribunal was passed when the Circular dated 23.08.2007 was in vogue and the definition of input service had been subsequently amended w.e.f. 1.3.2008. However the final conclusion would remain the same in the present appeal in the light of the subsequent Circular No.1065/4/2018-CX dated 08.06.2018. The impugned order is un-sustainable and needs to be set aside - Appeal allowed.
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