TMI Blog2018 (10) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... he value as such will not be the input thereby no cenvat credit will be available on any such expense. GTA service being the services beyond the place of removal therefore cannot be considered as the input services. However, in case of imports, port is the place of removal. The CHA services apparently have been rendered till the concerned port hence are the service rendered upto the place of removal. As such are very much the input services as per the definition above. The appellant is therefore held entitled to avail cenvat credit on CHA Service - disallowance of credit for CHA is set aside. Appeal allowed in part. - E/51678/2018 [SM] - 53137/2018 - Dated:- 17-10-2018 - Mrs. Rachna Gupta, Member (Judicial) For the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Commissioner(Appeals). The Order of original Adjudicating Authority was modified to the extent that disallow cenvat credit in respect of renting of cab service and Business Auxiliary Service received before 01.04.2011 and credit rating service, clearing agent service for import of material and training on PNC programme were set aside. However, rest of the demand was confirmed. Being aggrieved is the present Appeal. 2. We have heard Shri D.K. Tyagi, Ld. Advocate for the appellant and Shri K. Poddar, Ld. DR for the Department. 3. It is submitted on behalf of the appellant that the services on which the cenvat credit was availed by the appellant were obtained for providing the output service. Hence, were directly related to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents Ltd. Vs. Additional Commr. Of C. Ex., Bangalore 2015(40) S.T.R. 645 (Kar.) impressing upon that the Transportation Services are to be considered as the input service for the purpose of taking the cenvat credit. 5. Ld. DR while justifying the Order has placed further emphasis upon the decision of Hon‟ble Apex Court in the case of C.C.E. S.T. Vs. Ultra Tech Cement 2018(9) G.S.T.L. 337 (S.C.) and has prayed for the Appeal to be dismissed. 6. Ld. Counsel requested time to produce the invoices showing that the CHA/GTA charges were the part of the excisable value. One week time was granted and the documents thereafter were taken on record. 7. Though the Ld. Advocate has produced invoices showing that the amount charged as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cruitment and quality control, coaching and training, computer networking, credit rating, share registry and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal. The reading of aforesaid provision makes it clear that those services are included which are used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto to the place of removal . This definition became effective from 01.03.2008. Earlier, this Rule used the expression from the place of removal . It therefore becomes clear that prior the amendment the services used by the manufacturer for clearance of final products from the pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in the cases of Bombay Tyre International 1983 (14) E.L.T. 1896 (S.C.), Indian Oxygen Ltd. 1988 (36) E.L.T. 723 (S.C.) and Baroda Electric Meters 1997 (94) E.L.T. 13 (S.C.). The post removal transport of manufactured goods is not an input for the manufacturer. Similarly, in the case of M/s. Ultratech Cements Ltd. Vs. CCE, Bhatnagar 2007 (6) S.T.R. 364 (Tribunal), it was held that after the final products are cleared from the place of removal, there will be no scope of subsequent use of service to be treated as input. The phrase place of removal has not been defined in Cenvat Credit Rules. However, in terms of sub-rule (t) of Rule 2 CCR if any words or expressions are used in CCR but are not defined therein however are def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one dealing with the general provision and other dealing with the specific item are not to be read disjunctively so as to bring about conflict to defeat the law‟s scheme. The purpose of interpretation is to find harmony and reconciliation among the various provisions. The Hon‟ble Apex Court in Ultra Tech Cement(supra) case has also held that CBE C Circular No. 97/8/2007-ST dated 23.08.2007 having not dealt with the amendment in the definition of place of removal to exist w.e.f. 01.03.2008 is not applicable. 10. As a result of entire above discussion, we are of the opinion that it is only upto the place of removal that the service can be treated as input service whereupon the cenvat credit can be availed. The place of removal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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