TMI Blog2022 (2) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... ein a Co-ordinate Bench of this Court, after following the decisions of the Hon'ble Supreme Court, namely, COMMISSIONER OF CENTRAL EXCISE, BELGAUM VERSUS M/S. VASAVADATTA CEMENTS LTD. [ 2018 (3) TMI 993 - SUPREME COURT] , and COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX, GUNTUR VERSUS M/S. THE ANDHRA SUGARS LTD. [ 2018 (2) TMI 285 - SUPREME COURT] , disposed of the appeal, by remitting the matter to the Tribunal for fresh consideration, in accordance with law, after hearing both the parties on the applicability of the two judgments of the Hon'ble Supreme Court. The matter is remanded to the Tribunal to decide the matter afresh in accordance with law, after hearing both the parties, on the applicability of the above re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess under section 11AC. Challenging the said order of the Appellate Authority, the appellant preferred further appeal before the CESTAT, which, after detailed analysis, decided the issue against the assessee and disposed of the appeal, by final order dated 13.07.2007, the relevant paragraphs of which, are usefully extracted below: 9.For the reasons recorded hereinbefore, we hold that goods transport service used by the appellants for transportation of their final products from factory to customer's premises cannot be considered to have been used, directly or indirectly, in relation to the clearance of the goods from the factory (place of removal). 10....Therefore, we hold that the demand on M/s.SGGL for the period prior to 8.8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecially when the expressions clearance of final products from the place of removal is conspicuous by its absence under the definition of input ? 2.Whether the Tribunal went wrong in disallowing outward transportation in the light of the definition of input service under Section 2(1) which extends the benefit to input services extending the same to used by the manufacturer whether directly or indirectly in or in relation to manufacture of finished products and clearance of final products from the place of removal? 3.The learned counsel for the appellant / assessee and the learned senior panel counsel appearing for the respondent / Revenue jointly submitted that the issue involved herein has already been dealt with in Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded in this regard, were included in the definition of ''input service''. 3. The learned counsel for the appellant/Revenue has submitted that after the Tribunal decided these appeals, the Hon'ble Supreme Court of India, has dealt with this issue in two of the judgments cited at the Bar, viz., [1]CCE Vs. Vasavadatta Cements Limited reported in 2018 [11] GSTL 3 [SC] decided on 17.01.2018 ; and [2] CCE Vs. Andhra Sugars reported in 2018 [10] GSTL 12 [SC] decided on 05.02.2018. The relevant paras relied on by the learned counsel for the appellant/Revenue are quoted below from these two judgments:- [1]CCE Vs. Vasava Dutta reported in 2018 [11] GSTL 3 [SC]: ''7.As mentioned above, the expression us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 warehouse of the manufacturer or it can be customer's place if from the place of removal of goods are directly dispatched to the place of the customer. One such outbound transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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