TMI Blog2018 (2) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... tax paid thereon should be eligible for cenvat credit - credit allowed. With regard to the period after 11.07.2014, though the “place of removal” was specifically defined in Rule 2(qa) of the CCR 2004, but on analysis of such definition Clause, the CBEC vide Circular dated 20.10.014 has clarified that the place, where sales have taken place or when the property in goods passes from the seller to the buyer, is relevant consideration to determine the “place of removal”. On perusal of the said clarification of the Board, it reveals that there is no difference between the amendment in the definition of “input service” effective upto 10.07.2014 and the amendment brought out on 11.07.2014 - However, since the appellant, at this juncture, has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment issued show cause notices for the period April, 2005 to March, 2016 seeking disallowance of cenvat credit on the ground that outward freight paid on the GTA service is not conforming to the definition of input service contained in Rule 2 (l) of the Cenvat Credit Rules, 2004. The ld. Adjudicating Authority has confirmed demand of cenvat credit proposed in the show cause notices along with interest and also imposed penalties on the appellant. Feeling aggrieved with the adjudication orders, the appellant preferred appeals before the Commissioner (Appeals), who vide order dated 28.08.2015 had remanded the matter back to the Adjudicating Authority, with a direction to ascertain the place of removal in each case and allow the credit of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal in the case of Mahle Engine Components India Pvt. Ltd. 2017 (51)STR 44 (T-Delhi), Birla Corporation Ltd. 2016 (45) STR 103 (T-Allahabad), Forace Polymers Pvt. Ltd. 2016 (45) STR 198 (T-Delhi) and the Final Order No.10424-10473/2017 dated 27.0.2017 . The ld. Advocate has also referred to and relied upon the Circular dated 20.10.2014 and 28.02.2015 of CBEC to state that freight paid for transportation of the goods upto the place of delivery should be considered as input service for the purpose of taking of cenvat credit. The ld. Advocate has also produced certificate of the Chartered Accountant to demonstrate that the ownership/title of the goods during the disputed period were passed on by the appellant at its buye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax paid by the appellant for the period August, 2005 to March, 2008 should fall under the definition of input service for the purpose of cenvat benefit. 7. The definition of input service was amended vide Notification no.10/2008-CE(N.T.), dated 01.03.2008, w.e.f. 1.4.2008. The effect of amendment was that the Phrase from the place of removal was substituted by upto the place of removal . As per the amended provisions of definition of input service , service tax paid on freight for transportation of goods upto the place of removal should only merit consideration as input service. In this case, I find the purchase order issued by one of the buyers, M/s. Videocon Industries Ltd. shows that the delivery of the goods was on FOR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ownership of the goods were in fact transferred from the appellant to its buyers at their premises and the transaction was on FOR destination basis, the service tax paid on freight element should be eligible for cenvat benefit. 9. However, since the appellant, at this juncture, has not produced all the copies of the purchase orders/invoices in respect of all the buyers and only submitted sample copies issued by few numbers of buyers, I am of the view that the matter should go back to the Original Authority for verification of the purchase orders/invoices in respect of the buyers, to whom the goods were sold by the appellant on FOR destination basis. If the Original Authority is satisfied that the ownership /title of the goods passed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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