TMI Blog2018 (7) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed. Appeal dismissed - decided against appellant. - Appeal Nos. E/40311 to 40313/2018 - Final Order Nos. 41949-41951 / 2018 - Dated:- 9-7-2018 - Hon ble Ms. Sulekha Beevi C.S., Member ( Judicial ) Shri R. Anish Kumar, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER The issue in all these appeals being same, they were heard together and are disposed by this common order. 2. Brief facts are that the appellants are manufacturers of radiators and parts and are availing the facility of CENVAT credit of duty paid on inputs and service tax paid for input services. On verification of records, it was noticed that during the periods September 2009 to February, 2010 and October 2014 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant and therefore at the factory gate no sale takes place. Thus, in the case when the goods are stock transferred to their own unit for further manufacture, the place of removal cannot be considered as the factory gate. Only if there is a sale, the said point can be considered as a place of removal. To support his argument, he relied upon the judgment of the Hon ble Supreme Court in the case of Commissioner Vs. Roofit Industries Ltd. 2015 (319) ELT 221 (SC). The Board Circular No. 1065/4/2018-CX dated 8.6.2018 was also relied by the ld. counsel for the appellant. He further took assistance of the decision of the Tribunal in the case of Commissioner of Central Excise Vs. Lafarge India Pvt. Ltd. 2017 (52) STR 350 (Tri. Del.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xable services and the said imported goods are his inputs or capital goods; or (ii) any service used by a provider of output service for providing an output service; or (iii) any service used by a manufacturer, whether directly or indirectly, 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 modernisation, 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 trainin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of excise duty on the basis of CAS-4 for further manufacture to their sister unit. It is thus argued that though goods are removed on payment of duty to their sister unit, it does not amount to sale as there cannot be any sale to oneself. Therefore, the GTA services used for transportation of goods to sister unit cannot be considered as beyond the place of removal but is rather used upto the place of removal since the sale of finished product to buyer happens at sister unit. The decision in the case of Cadbury India Ltd. (supra) was relied by the ld. counsel in this regard. On perusal of the facts of the said case, it is seen that the CENVAT credit on GTA was received for clearance of the job work and to their own unit on payment of duty. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said place from where the goods is sold shall be the place of removal . In the instant case though the goods were cleared on payment of duty from the factory of the appellant but not sold from the factory. In case of job work goods the sale of the finished goods took place from the appellant factory and in case of removal of goods to their own other unit the sale took place from that other unit. Therefore, in the present case transportation (GTA) service is used up to the place of removal and hence qualified as input service. As per this clear position in law, I am of the view GTA in the present case being used up to the place of removal covered under the definition of input service and hence admissible for Cenvat credit. I therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai in case of Metro Shoes P. Ltd. (supra) also holds that when there is no sale involved, services used till place of removal are eligible for credit. In the present case, place of removal is to be treated as Jojobera unit of M/s. Lafarge India (P) Ltd. 9. However, the Hon ble Apex Court in the case of Ultratech Ltd. (supra) had laid the law that after 1.4.2008 CENVAT credit on GTA service is not eligible from the factory to buyer s premises and eligible only upto the place of removal which is the factory gate. The relevant portion of the judgment is reproduced as under:- 7. It may be relevant to point out here that the original definition of input service contained in Rule 2(l) of the Rules, 2004 used the expression from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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