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TMI Blog2019 (5) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... up for hearing with the consent of both sides. 4. The Ld. Advocate appearing on behalf of the appellant company submits that the only issue in the present appeal is regarding availability of CENVAT Credit of Service Tax paid on outward transportation upto March, 2008 i.e. prior to the amendment of the definition of "input service" by Notification No. 10/2008-CE (N.T) dated 01.03.2008. The Definition of Rule 2(1) of Cenvat Credit Rules, 2004 was amended w.e.f. 01.04.2008 to substitute the phrase clearance of final product "from the place of removal" in the said Section with the phrase "upto the place of removal." 5. The Ld. Advocate further submits that the Adjudicating Authority had confirmed the demand of Rs. 1,29,191/- in the adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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]. In this case, CESTAT has made the following observations :- "the post sale transport of manufactured goods is not an input for the manufacturer/consignor. The two clauses in the definition of 'input services' take care to circumscribe input credit by stating that service used in relation to the clearance from the place of removal and service used for outward transportation upto the place of removal are to be treated as input service. The first clause does not mention transport service in particular. The second clause restricts transport service cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory; from where such goods are removed." It is, therefore, clear that for a manufacturer/consignor, the eligibility to avail cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement 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 unamended Rule 2(l) of Rules, 2004. The three conditions which were mentioned explaining the 'place of removal' are defined in Section 4 of the Act. It is not the case of the Department that the three conditions laid down in the said Circular are not satisfied. If we accept the contention of the Department, it would nullify the effect of the word 'from' the place of removal appearing in the aforesaid definition. 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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