TMI Blog2019 (4) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... OF INDIA] has held that after the amendment, the credit availed on outward transportation beyond the place of removal would not be eligible with effect from 01.04.2008. The appellant has pointed out that the period involved is from March 2007 to February 2010. The credit availed up to 01.04.2008 would therefore be eligible to the appellant. Thus, the eligibility of credit in respect of courier services needs re-consideration both with regard to quantification as well as eligibility for the period after 01.04.2008. Appeal allowed by way of remand. - Excise Appeal No. 40935 of 2013 - FINAL ORDER NO. 40659/2019 - Dated:- 9-4-2019 - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) Shri. L. Nandakumar, Authorized Representative for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot eligible with effect from 01.04.2008. He therefore prayed that the order passed by the Commissioner (Appeals) allowing the credit on courier services may be set aside. 4.1 On behalf of the respondent, Ld. Advocate Ms. Nivedita Mehta appeared and argued the matter. She submitted that the courier services were availed for inward transportation of raw materials as well as for sending the goods for job works. The credit of service tax availed on such charges is eligible since there is no restriction with regard to the goods that are sent for job work or for receiving the inputs into the factory. The restriction, if any, is only for the outward transportation of goods beyond the place of removal. In the present case, the place of removal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008. The Tribunal in the case of M/s. Mahle Engine Components India Pvt. Ltd. (supra) has, after looking into the Board Circular dated 08.06.2018, remanded the batch of appeals directing the adjudicating authority to determine the place of removal and thereafter decide the eligibility of credit. The relevant paragraphs of the order are noticed as under : 11. We take notice of the fact that after issuance of the Circular dated 8/6/2018, the Tribunal has decided several cases by remanding the matter to look into the question as to which is the place of removal for the assesse. Few of the cases are listed below:- (i) CCE v. M/s. Kirloskar Engines India Ltd [2018 (10) TMI 1642 CESTAT-Ahmedabad] (ii) M/s. Balaji Multiflex (P) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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