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2016 (5) TMI 1240

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..... en in Rule 2(l) of CCR read with the definition of place of removal , as defined in Section 4(2)(c) of the Central Excise Act, it is held that input service credit of the services availed upto the place of removal is admissible and in the present Appeals filed by the Appellant the place of removal will be godown/depots from where goods are sold and not the factory gate. - Decided in favour of appellant - Appeal Nos. EA-76283-76285/14 - ORDER NO.FO/A/75336-75338/2016 - Dated:- 3-5-2016 - Shri H. K. Thakur, Member (Technical) For the Appellant : Shri M. S. Mohankrishnan For the Respondent : Shri J. Bose, AC(AR) ORDER Per Shri H. K. Thakur These Appeals have been filed by the Appellant against common Order-in-Appeal No .....

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..... ench go through the opening para of exemption Notification No.20/2007-CE dated 25.04.2007 to argue that the place of clearance and place of removal in the case of the Appellant will be the factory gate and no Cenvat Credit of the services availed from the factory gate to the place of sale will be admissible. The ld.AR thus strongly defended the order passed the First Appellate Authority. 4. Heard both sides and perused the case records. The issue involved in the present proceedings is whether Cenvat Credit of GTA Services availed by the Appellant from the factory gate to their godown/depots will be admissible or not. Rule 2(l) of CCR defines input services as follows:- (l) input service means any service, - (i) used by a provid .....

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..... where the excisable goods are to be sold after their clearance from the factory;] from where such goods are removed; 4.2 From the above definition of place of removal it is observed that place of removal for the purpose of valuation of goods could be a factory or a warehouse where goods are permitted to be deposited without payment of duty or a depot/premises from where the excisable goods are sold after their clearance from the factory. Duty under all the situations is required to be paid at the time of clearance but place of removal need not always be the factory gate as per the definition given in Section 4(3)(c) of the Central Excise Act, 1944. In the present case the goods are sold from the godowns/depots of the Appellant and .....

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