TMI Blog2021 (6) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... e not been found to be untrue, and still have been rejected without there being a contrary finding of fact - credit allowed. Landline telephone - fixing of land line at the residence of the employees/officers - HELD THAT:- The appellant have not taken specific plea that the phones were provided at the residence of the key officers, which are required to be in touch with the Plant and affairs of the company - Disallowance of credit is upheld. Appeal allowed in part. - Excise Appeal No. 51659 of 2019 (SM) - FINAL ORDER NO.51563/2021 - Dated:- 7-6-2021 - SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Shashwat Arya, Advocate for the appellant. Shri P. Juneja, Authorised Representative for the respondent. ORDER Heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory. The specific allegation of Revenue as given in para-5 of the show cause notice is as follows:- As per the above definition in case the goods are cleared directly to the customer, the place of removal s factory gate. The outward transportation up to the place of removal is to be included input service in the cases only where the goods are cleared through depot or other premises of the manufacturer. As such, for the direct clearances from the factory to the customer on FOR basis the credit of service tax paid on freight to outward transportation does not appear to be admissible as in the instant case the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of removal, from where the excisable goods are sold. The appellant also relied on the Master Circular of Board No.97/8/2007 dated 23.08.2007, wherein it has been specifically provided in para 6, wherein it was provided that in case of clearance of goods for export by manufacturer-exporter, shipping bill is filed by the manufacturer exporter and the goods are handed over to the shipping line. After Let Export Order issued, it is the responsibility of the shipping line to ship the goods to the foreign buyer, with the exporter having no control over the goods. In such a situation, transfer of property can be said to have taken place at the port where the shipping bill is filed by the manufacturer exporter and place of removal would be the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention has been dismissed and the disallowance was confirmed and further, in view of the specific clarification of the Board dated 23.08.2007 and subsequently, the said clarification is repeated and re-iterated vide circular no.999/6/2015-CX dated 28.02.2015, regarding the place of removal and accordingly, he prays for allowing their appeal. 7. Ld. Authorised Representative for the Department relies on the impugned order. 8. Having considering the rival contentions, I find that the show cause notice is vague as it does not contain any specific allegation whether the goods removed from the factory are by way of any clearance in DTA or for the purpose of export. Secondly, the contention made by the appellant in reply to the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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