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2018 (2) TMI 1394 - AT - Central ExciseCENVAT credit - input services - GTA Service - reverse charge mechanism - Held that: - The definition of “input service” was amended vide N/N. 10/2008-CE(N.T.), dated 01.03.2008, w.e.f. 1.4.2008. The effect of amendment was that the Phrase “from the place of removal” was substituted by “upto the place of removal”. As per the amended provisions of definition of “input service”, service tax paid on freight for transportation of goods “upto the place of removal” should only merit consideration as input service - the freight paid by the appellant from 1.4.2008 to 10.07.2014 should merit consideration as “input service” and service tax paid thereon should be eligible for cenvat credit - credit allowed. With regard to the period after 11.07.2014, though the “place of removal” was specifically defined in Rule 2(qa) of the CCR 2004, but on analysis of such definition Clause, the CBEC vide Circular dated 20.10.014 has clarified that the place, where sales have taken place or when the property in goods passes from the seller to the buyer, is relevant consideration to determine the “place of removal”. On perusal of the said clarification of the Board, it reveals that there is no difference between the amendment in the definition of “input service” effective upto 10.07.2014 and the amendment brought out on 11.07.2014 - However, since the appellant, at this juncture, has not produced all the copies of the purchase orders/invoices in respect of all the buyers and only submitted sample copies issued by few numbers of buyers, the matter should go back to the Original Authority for verification of the purchase orders/invoices in respect of the buyers, to whom the goods were sold by the appellant on FOR destination basis - matter on remand. Appeal allowed in part and part matter on remand.
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