9911796707
TMI Blog2018 (11) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture of Unwrought Zinc, Sulphuric Acid and Cadmium falling under Chapter 7901, 2807 and 8107 of the CETA, 1985 and are availing the cenvat credit on inputs, capital goods and input services. On verification of the records maintained by the assessee, it was found that they had availed service tax credit of Rs. 90,88,435/- (Rs.88,39,931/- Service Tax + Rs. 1,77,175/- Edu. Cess + Rs. 71,329/- S & H Edu. Cess) during the period from November 2007 to March 2008 being the service tax paid by them in respect of outward transportation of goods and utilized the same for payment of duties of excise on the goods cleared by them. As per Rule 2(l) (ii) of Cenvat Credit Rules, 2004, "input service" means any service used by the manufacturer, wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Commissioner in accepting one of them as the place of removal and allowing the benefit of the service tax credit does not appear to be correct in law. 4. On the other hand the learned counsel appearing for the assessee defended the impugned order and submitted that the learned Commissioner has given a detailed finding along with the reasons and has rightly come to the conclusion that the assessee is entitled to cenvat credit on input services. 5. After considering the submissions of both the parties and perusal of the material on record, we find that the only issue to be decided in the present appeal is whether the assessee is entitled for credit of the service tax paid on the outward transportation of their final products f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opies of the documents covering insurance, transportation, payment of freight and sales tax on record also substantiate that sales in these cases are being actually affected from the selling agent's premises. The invoices indicate that the goods are 'stock transfer to selling agents' and are accompanied by Form 'F' under Central Sales Tax issued by the consignee i.e. consignment agent. Therefore, I am of the view that the premises of the consignment/selling agents are places of removal as envisaged in the Act and consequently the service tax paid on the freight by the assessee for transportation of goods from the factory to the selling agent's place during the relevant period, is available as Cenvat Credit in terms of the Cenvat Credit Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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