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Commissioner of Central Excise & Service Tax, Raigad Versus M/s Thermax Ltd.

2015 (12) TMI 1569 - CESTAT MUMBAI

Availability of CENVAT on services received outside the factory - input services - 'place of removal' as per Section 4(3)(c) of the Central Excise Act - Held that: - The decision in the case of Commissioner of Central Excise Vs. Adani Pharmachem (P) Ltd. [2008 (7) TMI 102 - CESTAT AHMEDABAD] apply where it was held that prior to 2008, the period of which the dispute relate, the definition of input service included services “used by the manufacturer where directly or indirectly, in or in relation .....

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wal, C.A. for Respondent ORDER The respondents, M/s Thermax Ltd., are availing credit of Service Tax paid on services rendered by CHA, Port authorities and in storage and warehousing etc. in respect of the goods exported by them. The Revenue issued notice seeking to deny credit on these services on the ground that these services are not covered by the definition of input services as prescribed under Cenvat Credit Rules, 2004. The original adjudicating authority confirmed the demand. However, Com .....

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the sale takes place at the destination point and the ownership of the goods remains with the seller, the credit of Service Tax paid on the transportation up to such place of sale would be admissible. Relying on the said Circular, the Commissioner (Appeals) allowed the appeal of the respondents. 2. Aggrieved by the said order, the Revenue is in appeal before this Tribunal. It was argued that as per Section 4(3)(c) of the Central Excise Act, the place of removal is defined as follows: - factory p .....

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e Port. It was argued that if the assessee is delivering the goods, the assessee is required to produce a contract between them and the buyers for availing CENVAT Credit. The appeal also relies on the decision of the Hon'ble Bombay High Court in the case of Coca Cola India Pvt. Ltd. Vs. Commissioner of Central Excise - 2009 (15) STR 657 (Bom) and Hon'ble Supreme Court s decision in the case of Associated Strips Ltd. Vs. Commissioner of Central Excise, New Delhi - 2002 (49) RLT 506 (SC), .....

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