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M/s. Alkem Laboratories Ltd. Versus Commissioner of Central Excise & Service Tax, Siliguri

2016 (5) TMI 1240 - CESTAT KOLKATA

Admissibility - Cenvat Credit of GTA Services availed by the Appellant from the factory gate to their godown/depots - Held that:- the goods are sold from the godowns/depots of the Appellant and no sales are effected at the factory gate. Reliance placed by the department on the wording of Notification No.20/2007-CE dated 25.04.2007, to the effect that place of removal and point of clearance will be the factory gate of the Appellant, is mis-placed and is not the correct appreciation of law made by .....

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A-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.07-09/SLG/2014 dated 13.08.2014 passed by the Commissioner(Appeal-III) of Central Excise, Kolkata. 2. Shri M.S.Mohankrishnan (Consultant) appearing on behalf of the Appellant argued that Appellan .....

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That First Appellate Authority under Order-in-Appeal dated 13.08.2014 has rejected their claim with respect to GTA Services from the factory gate to the place of removal on the grounds that as per Notification No.20/2007-CE dated 25.04.2007, the place of removal will also be the factory gate of the Appellant. Ld.Consultant strongly argued that First Appellate Authority has not properly appreciated the law under Rule 2(l) of CCR under which credit up to the place of removal has to be considered a .....

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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 .....

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h, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 4.1 From the above definition it transpires that Cenvat Credit of services upto the place of removal is admissible to an assessee. The words place o .....

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