TMI Blog2014 (7) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... oor stop of the customer. The definition of "input service" under Rule 2(l) of Cenvat credit Rules 2004 underwent amendment with effect from 01.04.2008 and with effect from 01.04.2011. Prior to 01.04.2011 and with effect from 01.04.2008 the said definition covered outward transportation "up to" the place of removal while the word "from" was used prior to that, in Rule 2(i) of aforesaid Rules. The appellant is different from the recipient (sister concern) of the finished goods - Prima facie, the method of accounting followed does not change the incidence of taxation. Cenvat credit being a grant of law that should be interpreted in a manner that advances object of the statute. - stay granted partly. - E/57044/2013-EX(DB) - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lakh Forty four Thousand One Hundred and Thirty Seven only) paid on outward freight during the period from December 2006 to March 2011 and ₹ 46,21,794/- during April, 2011 to December, 2011. 4. Appellant explained to the Authority below that it does not pay Service Tax on freight related to its sister units. But it pays freight only on the goods manufactured and cleared from its factory and transported to depots of sister units since goods were marketed at that place. It takes Cenvat Credit of service tax paid on freight incurred up to sister unit's plant/depot on the basis of law allowing such credit in respect of transport upto the place of removal. All sales are on FOR basis and the goods remain the property of appellant and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o avail Cenvat credit of service tax paid on such service availed. Service tax is levied on the service recipient against transport service availed. The appellant was recipient of service of transport for transporting its finished goods and such service suffered tax. 8. The Board Circular relied by appellant appears to have overrided the provision of Cenvat credit Rules granting credit of service tax paid on transport service availed at post manufacture stage for delivery of finished goods at the door stop of the customer. The reliance placed by appellant on the decision of Hon'ble High Court of Karnataka the case of CCE, ST, LTU, Bangalore V. ABB Ltd - 2011(23) STR 97(Kar.) and CCE Parth Poly Wooven Pvt. Ltd. - 2012(25) STR 4(guj) w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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