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Hawkins Cookers Ltd. Versus CCE, Mumbai-III

2017 (9) TMI 1371 - CESTAT MUMBAI

CENVAT credit - GTA services used for supplying goods to their own depots - place of removal - Credit is sought to be denied on the presumption that the factory gate is place of removal and not the depot - Held that: - Hon'ble High Court of Chhattisgarh in the case of Ultra Tech Cement Ltd. [2014 (8) TMI 788 - CHHATTISGARH HIGH COURT] has observed that no such presumption can be made and the place of removal has to be decided on the basis of facts of each case. - The Tribunal in M.P. Biscuit .....

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the place of removal in these circumstances will be depot and the credit of GTA service upto the depot of the appellant would be available irrespective of the fact that the said goods are trans-shipped at Bhiwandi or otherwise. - Appeal allowed - decided in favor of appellant. - E/85268/16 - A/89624/17/SMB - Dated:- 19-9-2017 - Shri Raju, Member (Technical) Shri Prasad Paranjape, Advocate for the appellant Shri H.M. Dixit, (AR) for the respondent ORDER Per: Raju The appellants Hawkins Coo .....

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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 .....

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ndirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises; advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control; coaching and trai .....

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this case, the Tribunal has held that in case where the excise duty is charged on the specified rate, then the place of 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 Governme .....

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n the specified rate, is incorrect. Ld. Counsel argued that in view of the said decision, no presumption could be made regarding the place of removal being factory gate. 3. Ld. Counsel argued that they are selling the goods from depot and not from the factory gate. He pointed out the invoice issued by them for clearance of goods from the factory gate are addressed to their own depots and thus it establishes that there is no sale taking place at factory gate. He further argues that the transporte .....

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cuits Pvt. Ltd. - 2012 (282) ELT 563. 4. Ld. AR relies on the impugned order. 5. I have gone through the rival submission. 6. I find that in the proceedings of the revenue there is a presumption that the factory gate is the place of removal. Hon'ble High Court of Chhattisgarh in the case of Ultra Tech Cement Ltd. (supra) has observed that no such presumption 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 .....

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ctly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal," 11. Reading of above provision clearly show that outward transportation of the manufactured product up to the place of removal falls within the definition of input service. The appellant has placed on record the authorization letter dated 15-3-2005 addressed by PBPL to Assistant/Deputy Commissioner, Central Excise, Varanasi authorising the appellant to manuf .....

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