TMI Blog2019 (4) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... debit entries made in Cenvat Credit registers read along with invoices issued by the service provider would satisfy the requirements of Rule 9 of Cenvat Credit Rules - credit cannot be denied on this ground. CENVAT Credit - input services - outward freights - CBEC vide Circular No.97/8/2007-ST dated 23.08.2007 - Held that:- The issue decided in the case of COMMISSIONER OF CENTRAL EXCISE, BELGAUM VERSUS M/S. VASAVADATTA CEMENTS LTD. [2018 (3) TMI 993 - SUPREME COURT], where it was held that tax paid on the transportation of the final product from the place of removal upto the first point, whether it is depot or the customer, has to be allowed - credit allowed. Credit allowed - appeal allowed - decided in favor of appellant. - E/57212/2013-EX[DB] - FINAL ORDER NO.70682/2019 - Dated:- 28-3-2019 - SHRI AJAY SHARMA, MEMBER (JUDICIAL) AND SHRI SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri Atul Gupta (Advocate) Shri Ayush Agarwal (Advocate) for the Appellant (s) Shri Shiv Pratap Singh (Dy.Commr.) (A.R.) for the Revenue ORDER This appeal is directed against Order-in-Appeal No. 294-CE/MRT-II/2012 dated 28.12.2012 passed by Commissioner(Appeals), Customs Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents Ltd. [2018 (11) G.S.T.L. 3 (S.C.)]. 4.4 Hence, he prayed that the order of Commissioner(Appeals) be set aside. 5. Arguing for the Revenue, learned A.R. reiterated the order of the Commissioner(Appeals) and emphasized that the documents against which appellants have claimed the credit are not the one that have been prescribed in terms of Rule 9 of the Cenvat Credit Rules since these documents are not the prescribed documents credit should not be allowed. 6. We have considered the submissions made in appeal and during the course of hearing. In respect of first two issues mentioned in para (i), the issue is vis- -vis Rule 9 of the Cenvat Credit Rules, 2004, which is reproduced below for ease of reference:- Rule 9. Documents and accounts.- (1) The CENVAT credit shall be taken by the manufacturer or the provider of output service or input service distributor, as the case may be, on the basis of any of the following documents, namely :- (a) an invoice issued by- (i) a manufacturer for clearance of - (I) inputs or capital goods from his factory or depot or from the premises of the consignment agent of the said manufacturer or from any other premises from whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 1975) shall not be allowed if the invoice or the supplementary invoice, as the case may be, bears an indication to the effect that no credit of the said additional duty shall be admissible; (2) No CENVAT credit under sub-rule(1) shall be taken unless all the particulars as prescribed under the Central Excise Rules, 2002 or the Service Tax Rules, 1994, as the case may be, are contained in the said document: Provided that if the said document does not contain all the particulars but contains the details of duty or service tax payable, description of the goods or taxable service, assessable value, Central Excise or Service tax Registration number of the person issuing the invoice, as the case may be, name and address of the factory or warehouse or premises of first or second stage dealers or provider of taxable service, and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVATcredit; (3) Omitted . . . 7.1 From the plain reading of said Rule, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of these documents, credit needs to be allowed. 8.1 In respect of outward transportation of goods during the relevant period of time, CBEC vide Circular No.97/8/2007-ST dated 23.08.2007 clarified as follows:- 8.2 In this connection, the 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, - place of removal means (i) a factory or any other place or premises of production or manufacture of the excisable goods; (ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be stored without payment of duty; (iii) a depot, premise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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