2012 (11) TMI 1001

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..... Mathur, AR, for the Respondent. ORDER The appellant are manufacturer of glass bottles in their factory at Bahadurgarh. The goods after clearance from the factory on payment of duty are transferred at their transshipment point at Mundka/Tikri Village, New Delhi from where the goods were sold. In terms of communication dated 15-4-2009 of the appellant, the place of removal of finished goods is the .....

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..... er Rule 15 of Cenvat Credit Rules, 2004. On appeal being filed before Commissioner (Appeals), the Commissioner (Appeals) upheld the order of Assistant Commissioner. Against this order, this appeal has been filed. 2. Heard both the sides. 3. Shri Kumar Akarshan, Advocate, the ld. counsel for the appellant, pleaded that service of unloading and loading of the finished goods at transshipment point .....

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..... ession of fact on the part of the appellant. He also pleaded that during the period of dispute the main definition of 'input service' covered services in relation to clearances of the goods from the place of removal and therefore, the service in question, availed off the removal after the removal of the goods is covered by the definition of 'input service'. He, therefore, pleaded that the impugned .....

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..... irmity in the impugned order. 5. I have considered the submissions from both the sides and perused the records. In this case, there is no dispute about the fact that 'place of removal' of the goods is the factory gate, as the appellant have admitted this fact in their communication to the Department. The service of manpower supply for loading and unloading of finished goods at the transshipment p .....

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..... ncluded the expenses at the transshipment point. I am, therefore, of the view that Cenvat credit has been correctly denied. 6. As regards the plea of time-bar, the appellant has submitted that as there is no suppression of fact on their part and that they had declared the availment of Cenvat credit in respect of unloading and loading charges at transshipment point in respect of finished goods in .....

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