9911796707
TMI Blog2010 (4) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 passed by Additional Commissioner of Central Excise, Noida by which Cenvat credit demand of Rs. 27,01,672/- against the appellant alongwith interest on it at the applicable rate as per the provisions of Section 11AB was confirmed and penalty of equal amount was imposed on them under Rule 15(2) Cenvat Credit Rules, 2004 readwith Section 11AC of Central Excise Act, 1944. Though today only the stay application had been listed praying for waiver from the requirement of pre-deposit of Cenvat credit demand, interest and penalty and stay on recovery thereof till the disposal of the appeal, after hearing the matter, we are of the view that there is no point in keeping this appeal pending and accordingly the matter was taken up for final dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed alongwith interest and penalty of equal amount was imposed on the appellant under Rule 15 of the Cenvat Credit Rules, 2004 readwith Section 11AC of the Central Excise Act, 1944. On appeal to Commissioner (Appeals) against this order of the Additional Commissioner, the Commissioner (Appeals) vide order-in-appeal No. 317/CE/APPL/NOIDA/09 dated 30-10-2009 upheld the Additional Commissioner's order. It is against this order of the Commissioner (Appeals) that the present appeal alongwith stay application have been filed. 3.Heard both the sides. 3.1 Shri Piyush Kumar, Advocate, the learned Counsel for the appellant, pleaded that as per the provisions of Rule 2(l) of Cenvat Credit Rules, 2004 the "outward transportation of finis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the "place of removal" is specifically covered by the definition of input service. Since, the term "place of removal" is not defined in Cenvat Credit Rules, as per the provisions of Rule 2(l) of Cenvat Credit Rules, the definition of this term, as given in Central Excise Act, 1944 will have to be adopted. In the Central Excise Act, the term "place of removal" has been defined in Section 4(3)(c) and according to this definition, the term "place of removal" means - (i) a factory or any other place of production or manufacture of excisable goods; (ii) a warehouse or any other place or premises, wherein the excisable goods have been permitted to be deposited without payment of duty; (iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the GTA service availed for transportation of the goods up to the customer's premises would be covered by the definition of input service and Cenvat credit of service tax paid on such GTA service would be admissible. 4.2 However, in this case we find that while the appellant's plea is that the sales took place at the premises of the consignment agents and hence it is the premises of the consignment agent which have to be treated as "place of removal" and on this basis, the Cenvat credit of service tax paid on the GTA services availed for transportation of the finished goods up to the consignment agent's premises would be admissible, and the appellants have also claimed that this fact is clear from their invoices, the Department with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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