TMI Blog2018 (12) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... tward transportation ‘from the said place’ would clearly amount to input service. Credit allowed - appeal allowed - decided in favor of appellant. - Ex. Appeal No.76045/18 - FO/76576/2018 - Dated:- 21-5-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri S.P. Siddhanta, Consultant for the Appellant (s) Shri S. S. Chattopadhyay, Supdt. (A.R.) for the Revenue ORDER Per Shri P.K. Choudhary: This appeal is filed by the appellant against the impugned Order-in-Appeal No.422/HWH/CE/2017-18 dated 18.12.2017 passed by Commr. of CGST C.Ex. (Appeals), Kolkata. 2. Heard both sides and perused the appeal records. 3. I find that the only dispute in the present appeal is regarding Cenvat credit availed on the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the manufacturer of clearance of final products from the place of removal to the warehouse or customer s place etc., was exigible for Cenvat credit. This stands finally decided in Civil Appeal No. 11710 of 2016 (Commissioner of Central Excise Belgaum v. M/s. Vasavadatta Cements Ltd.) vide judgment dated January 17, 2018. The matter is squarely covered by the Board s Circular dated August 23, 2007, relevant portion whereof is as under: ISSUE: Up to what stage a manufacturer/consignor can take credit on the service tax paid on goods transport by road? COMMENTS: This issue has been examined in great detail by the CESTAT in the case of M/s. Gujarat Ambuja Cements Ltd. v. CCE, Ludhiana [ 2007 (6) S.T.R. 249 Tri-D]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid on outward transport of goods up to the place of removal and not beyond that. In this connection, the 8.2 phrase place of removal needs determination taking into account the facts of an individual case and the applicable provisions. The phrase place of removal has not been defined in Cenvat Credit Rules. In terms of sub-rule (t) of Rule 2 of the said rules, if any words or expressions are used in the Cenvat Credit Rules, 2004 and are not defined therein but are defined in the Central Excise Act, 1944 or the Finance Act, 1994, they shall have the same meaning for the Cenvat Credit Rules as assigned to them in those Acts. The phrase place of removal is defined under Section 4 of the Central Excise Act, 1944. It states that, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e price of goods. In such cases, the credit of the service tax paid on the transportation up to such place of sale would be admissible if it can be established by the claimant of such credit that the sale and the transfer of property in goods (in terms of the definition as under section 2 of the Central Excise Act, 1944 as also in terms of the provisions under the Sale of Goods Act, 1930) occurred at the said place. 8. As can be seen from the reading of the aforesaid portion of the circular, the issue was examined after keeping in mind judgments of CESTAT in Gujarat Ambuja Cement Ltd. [ 2017 (6) S.T.R. 249 (Tribunal)] and M/s. Ultratech Cement Ltd. [ 2007 (6) S.T.R. 364 (Tribunal)]. Those judgments, obviously, dealt with unamend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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