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M/s Triveni Conductors Ltd. Versus CCE & ST, Indore

2016 (9) TMI 242 - CESTAT NEW DELHI

CENVAT credit – input service – GTA service – place of removal - Section 4(3)(c) of Central Excise Act, 1944 – input service - Rule 2(l)(ii) of Cenvat Credit Rules, 2004 - credit of service tax on the outward transportation is admissible up to the place of removal, from where the sale of goods took place – Held that: - When the ownership of the goods was passed over to the buyer only after the sale had been made and it is over / completed at the depot; then the place of removal in terms of defin .....

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shok K. Arya, Member (Technical) Shri Rohit Choudhary, Advocate & for the appellant Ms. Preeti Khiwani, Advocate Shri M.R. Sharma & Shri R.K. Mishra, ARs for the respondent ORDER Per Ashok K. Arya Both sides have been heard. 2. The matter concerns with disallowing the Cenvat credit for the service tax paid on input service of outward freight (GTA Service). 3. The appellant has been represented by the ld. Advocates Shri Rohit Choudhary amd Ms. Preeti Khiwani. They have, inter alia submitt .....

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(Tri.) (iv) With effect from 1.4.2008 wordings from the place of removal has been changed to up to the place of removal in definition of input service 3.1 The appellant further submits as under: (i) The net effect of all the above events is that, for deciding the eligibility of credit of service tax paid on outward transportation, the definition of place of removal as defined under Section 4(3)(c) of Central Excise Act, 1944 is of paramount importance. As per the said section; Place of removal m .....

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takes place from a premises after its removal from the factory, then such place will be treated as place of removal and Rule 2(l)(ii) of Cenvat Credit Rules, 2004 provides that input service credit on the outward transportation is admissible up to the place of removal. Thus, when the Rule 2(l)(i) of CCR 2004 is read with Section 4(3) of Central Excise Act, 1944, the only conclusion that can be drawn is that credit of service tax on the outward transportation is admissible up to the place of rem .....

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ssable value on which Central Excise duty is paid by the appellant. The assessable value determined by including the transportation up to the place of removal, that is, the depot in this case, is as per the relevant provisions of valuation and Section 4 of the Act. In such cases, the credit of service tax paid on outward transportation is allowable as clarified in the Circular No. 97/8/207 dated 23.8.2007. (v) The sales are effected either through depot or consignment agent and the appellant bea .....

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. 4. The Revenue represented by the ld. ARs. Shri M.R. Sharma and Shri R.K. Mishra reiterated the findings given in the orders of lower authorities. 5. I have carefully considered full facts of the case and the submissions of both sides along with the case laws cited. 6. As per definition of Input Service given in Rule 2(l)(ii) of Cenvat Credit Rules, 2004 (CCR) the service tax paid on the value of input service of outward freight can be availed as credit by the appellant manufacturer. The total .....

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