TMI Blog2016 (6) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... will be the place of removal in the present case. - Decided in favour of appellant with consequential relief - Excise Appeal No. E/58302/2013-EX[DB] - - - Dated:- 20-1-2016 - Anil Choudhary, Member (J) And H. K. Thakur, Member (T) For the Petitioner : Shri B L Narasimhan, Adv. Shri Karan Sachadev Adv. For the Respondent : Shri Rajeev Ranjan, (Jt. Commissioner) AR ORDER Per H K Thakur This appeal has been filed by the appellant against Order-in-Original No.84/Commissioner/NOIDA/2012-13 dated-31.03.2013 passed by Commissioner, Noida under which a demand of ₹ 51,44, 507/- has been confirmed by the Adjudicating authority by denying CENVAT Credit on certain services alongwith interest and an equivalent amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Act, 1944 then the definition given in the Central Excise Act can be followed. That CBEC vide circular No. 137/3/2006-CX4 dated 2/2/2006 also clarified that place of removal defined under Section 4 of the Central Excise Act, 1944 will also be applicable to MRP based assessment under Section 4A for availing CENVAT Credit by virtue of Rule 2 (t) of CENVAT Credit Rules. It was his case that credit with respect to each of the services availed at the retail outlets is admissible on merits, as the same are place of removal, in view of various case laws. Learned Advocate gave a chart of each of the services on which credit was taken and the case laws under which these credits have been held eligible. Learned Advocate relied upon,inter alia, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed. As per this definition, place of removal is as follows: place of removal means (i)a factory or any other place or premises of production or manufacture of the excisable goods; (ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without 1[payment of duty; 2(iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory;] 4.2 As per the above provisions a depot, premises of a consignment agent or any other place or premises from where excisable goods are to be sold, after their clearance from the factory, can also be the place of removal. In the instant case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry/ And security, inward transportation of inputs or capital goods and outward transportation upto the place of removal . It can be seen from the above reproduced portion that the input services definition is having three different parts. Presumably, the first part i.e. used by provider of taxable service for providing an output service is not an issue in this case. The second part of the definition used by the manufacturer.....from place of removal is being strongly contested by both sides. On a plain reading of the second part of the definition, we find that any input service used by the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lace of removal. As such, we find that the credit of the service tax paid by the service providers and charged to appellant till the sale of the goods from the retail showroom, the appellant is eligible to avail said credit as input service credit. 4.3 Similar view has been taken by CESTAT, Delhi in the case of L.G. Electronics (India) Pvt. Ltd. Vs. Commissioner of Central Excise, Noida (Supra) wherein paras 4.2.4, 5.1, 6.1 7 it has been held that if deliveries are on FOR destination basis then the point of sale will be treated as 'place of removal' and CENVAT Credit upto such place of sale will be admissible. 5. In view of the above observations and settled proposition of law, appellant has correctly availed CENVAT Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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