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2018 (5) TMI 293 - AT - Central ExciseCENVAT credit - input services - outward freight for transportation of gases from factory gate to buyers' premises - whether the appellant is eligible for input service credit on outward transportation of their final product from their factory to buyers' premises? - Held that: - Since the period in the present case is prior to 11.07.2014, the definition of ‘place of removal' inserted in the Cenvat Credit Rules, 2004 and the circulars issued in the specific context of the newly introduced definition cannot be applied because during the period prior to 11.07.2014, the definition of ‘place of removal’ mentioned in Section 4 of the Central Excise Act, 1944 was applicable. The above arrangement is purely provisional arrangement considering special nature of goods and finalization of Daily Stock Account at the point of clearance from the factory itself indicates that the place of removal is the factory gate. As the Cenvat credit is allowed upto the factory gate, after 2008 amendment made effective from 1.3.2008, hence, the amended rule is applicable in the present case - demand of service tax with interest upheld. Penalty - Held that: - the penalty under Section 11AC is not justified as the elements of Section 11AC do not exist in the present case - penalty set aside. Appeal allowed in part.
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