TMI Blog2013 (7) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the respondent only after the goods are cleared from the factory premises, which is the place of removal – Held that:- Period involved in this case is from September 2004 to October 2007 i.e. prior to the date on which provisions of definition of Rule 2(l) of the Cenvat Credit Rules, 2004 was amended from 01.03.08 - Therefore relying upon the decision of Hon’ble High Court of Karnataka in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. Commr (A)/186/VDR-II/2011, dt.29.04.11. 2. After filtering unnecessary details, the brief facts of the case are the respondent herein had availed cenvat credit of the service tax paid by the service provider i.e. courier services and C F agent services. Adjudicating authority had disallowed the said cenvat credit of the service tax paid. Aggrieved by such an order, respondent preferred an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has relied upon the decision of the Tribunal in the case of Sundaram Brake Linings 2010 (19) STR 172 and also on the point the input services are not in relation to manufacture of finished goods. It is the case of the Revenue that the ratio of the decision is squarely applicable as courier services and C F agent services are not used in or in relation to manufacture of clearance of final product. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essed into service by the Revenue. Since the issue involved in this case is prior to 01.03.08, the judgment relied upon by the first appellate authority would squarely apply, as also the decisions of the Hon ble High Court of Karnataka in the case of ABB Ltd. and judgment of Hon ble High Court of Gujarat in the case of Parth Poly Wooven Pvt. Ltd. (supra). 5. In view of the authoritative judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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