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TMI Blog2017 (9) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... ter engaged for taking the goods to the depot has a godown in Bhiwandi. The transporter takes the goods to Bhiwandi and thereafter the goods are despatched to various depots of the appellant. Revenue has denied credit on input services of transportation used by the appellant for despatch of goods from the godown of transporter to the appellants depot located at various places. Credit is sought to be denied on the presumption that the factory gate is place of removal and not the depot. Ld. Counsel argues that since the goods are sold for the first time by the appellants at their depot, the depot becomes the place of removal. He relied on the decision of Hon'ble High Court of Chhattisgarh in Ultra Tech Cement Ltd. - 2014 (307) ELT 3 (Chha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f removal is the gate of the factory. It has been held as presumption of law. 26. There is no provision in the Act or in the Rules or in any circular issued by the Board of Central Excise and Customs, New Delhi (the Board) to hold that in case the duty is charged on the specified rate, then the place of removal will be factory gate. 27. If the legislature or the Central Government, or the Board wanted the place of removal to be the factory gate in case of payment of excise duty on specified rate then they could so define it in the Act or in the Rules or in any of the circulars. They having failed to do so have clarified their intention that in such a case factory gate cannot be place of removal as a presumption of law. 28. In view of abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion can be made and the place of removal has to be decided on the basis of facts of each case. In this regard, para 23 to para 28 have been reproduced above. The Tribunal in M.P. Biscuits Pvt. Ltd. has in similar circumstances held that credit of input service of GTA can be allowed for removal up to the depot of the principal manufacturer in respect of M.P. Biscuits Pvt. Ltd. which are also assessed on the basis of MRP under Section 4A. In para 10 and 11, following has been observed:- "10. Input service is defined under Rule [2(l)(ii)] of Cenvat Credit Rules, 2004 which reads thus :- "(ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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