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2016 (7) TMI 1072 - CESTAT CHENNAI

2016 (7) TMI 1072 - CESTAT CHENNAI - TMI - Cenvat Credit - eligible input services - service tax paid on 'loading charges' for loading the goods from their godown into their customer's vehicles - Held that:- based on the definition of place of removal, the premises of C&F agent would be treated as 'place of removal' and hence the goods which are being sold from C&F Agent's premises, would be the 'place of removal'. Therefore, the availment of credit of both loading as well as delivery charges ar .....

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are taken up together for disposal. 3. M/s. Ramco Cements, the appellant herein are manufacturers of Dry Mix Plasters and are availing cenvat credit on various inputs, capital goods and input services. The Appellant sell their product directly from their factory and also through various depots. In the State of Karnataka, the appellants have appointed a clearing and forwarding agent Viz.M/s.Ankur Enterprises, Bangalore and the services of M/s. TR Viswamavaharam, Cochin to carry out all the activ .....

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tomer's place in the second show cause dated 28/12/2012 for an amount of ₹ 1,64,526/- and ₹ 97,485/- respectively. The Department's contention is that the delivery charges and loading charges are not eligible for availment of credit as they had occurred beyond the place of removal. 4. The Appellant had filed their replies to the show cause notice on 03/12/2013 and 15/05/2013 respectively, inter alia contending that they are eligible for the credit and that the eligibility of .....

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; that penalty under Rule 15 is unsustainable as they were eligible for the credit. 5. After taking into account the submissions of the appellant, the credits were disallowed and mandatory penalties were imposed. On a further appeal to the First Appellate authority, the plea of the appellant was negatived and their appeal was rejected and the disallowance of credit was upheld. As regards penalty imposed for the issue pertaining to delivery charges the same was set aside but with regard to the pe .....

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ts from the 'Place of Removal', were substituted by the words, 'Clearance of Final Products upto the 'Place of Removal' and the expression "place of removal" in so far as the appellant's case, are the godowns situated in the State of Karnataka. The charges paid after the place of removal are not to be construed as eligible for credit. 8. Further, the learned Commissioner (Appeals) has relied on the ruling of the Madras High Court in the case of India Japan Light .....

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yond place of removal. 9. I find that this wrong finding is based on taking into account the inclusive portion alone of the definition of "Input Service". The Learned Commissioner (Appeals) has failed to take note of the main portion of definition of 'input service' which reads as under: "Any service used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal". .....

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