TMI Blog2018 (11) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... ARS LTD. [2018 (2) TMI 285 - SUPREME COURT OF INDIA], where it was held that Once it is accepted that place of removal is the factory premises of the assessee, outward transportation ‘from the said place’ would clearly amount to input service. That place can be warehouse of the manufacturer or it can be customer’s place if from the place of removal the goods are directly dispatched to the place of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en brought up to this tribunal stage is that Cenvat Credit is admissible on service tax paid on transportation charges up to the place of removal and not from the place of removal for which service tax paid on transportation charge cannot be treated as credit for the manufacturer. The appellant contended that the dispute pertains to the period between January 2007 and May 2007 and during that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inadmissible. In placing reliance on the decision of the Hon ble Supreme Court pronounced on 5th February 2018 in the case of Commissioner of Customs, Central Excise and Service Tax Vs. Ness Andhra Sugar Limited, the Learned Counsel for the appellant submitted that such contention of the Department would negitivate/notify the effect of the word from the place of removal appearing in the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rly amount to input service. That place can be warehouse of the manufacturer or it can be customer s place, if from the place of removal the goods are directly disbursed to the place of the customer. Once such out bound transportation from the place of removal gets covered by the definition of input service, credit is admissible. In view of the above referred decision and in view of the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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