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TMI Blog2013 (6) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... ses during the said period. After hearing both sides, we have found prima facie case for the appellant for the period upto 31/03/2008 on the strength of the Hon'ble High Court's decision in the case of CCE, Bangalore Vs. ABB Ltd. [2011 (23) STR 97 (Kar.)). However, for the period from 01/04/2008, prima facie, the amended definition of input service under Rule 2(l) of the CENVAT Credit Rules, 2004 operates against the appellant, a legal position stated by the Hon'ble High Court in the aforesaid case. In Final Order Nos.335 & 336/2012 dt. 29/05/2012 passed by this Bench in appeal Nos.E/360-361/2010 ( Madras Cements Ltd. Vs. CCE, Bangalore ), the question whether, for the period after 31/03/2008, CENVAT credit was admissible to the cement manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; As per the amended definition of 'input service', any service used by the manufacturer of final product, whether directly or indirectly, in or in relation to the manufacture of final product and clearance of final product up to the place of removal is an 'input service' on which CENVAT credit could be claimed for a period after 31/3/2008. The expression "up to the place of removal" has a clear and absolute meaning beyond the pale of doubt. In the present case, the final product was cleared from the place of removal (whether it be factory or depot) by the appellant by making use of GTA service. The service so used is not coming within the ambit of the definition of 'input service' f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the normal period has not been furnished by the appellant. The plea of limitation has been opposed by the learned Commissioner (AR). This plea of the appellant does not appear to be impressive on the facts of this case. There is a plea of financial hardships also, which has not been substantiated. The papers produced by the counsel today (Profit and Loss account etc.) pertain to a period upto 30/06/2011 and the same do not disclose the present financial status of the company. 3. In the aforesaid circumstances, we are of the view that the appellant in appeal No.E/2908/2012 has to predeposit an amount of Rs.1 crore (Rupees one crore only) within six weeks and report compliance to the Deputy Registrar on 29/04/2013. Deputy Registrar to repo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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