TMI Blog2022 (7) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... 10/2008-CE (N.T.) dated 1 March 2008 effective 1 April 2008 whereby the expression from the place of removal was substituted by the expression upto the place of removal . Therefore, the issue involved is squarely covered by para 7 of the decision of the Hon ble Supreme Court in COMMISSIONER OF CENTRAL EXCISE, BELGAUM VERSUS M/S. VASAVADATTA CEMENTS LTD. [ 2018 (3) TMI 993 - SUPREME COURT] whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nial of Cenvat Credit of service tax of Rs.5,34,503/- along with interest and penalty equal to the alleged irregular credit. 2. The undisputed facts of the case are that the Appellant is a manufacturer of chemicals and had availed the services of Goods Transport Agency (GTA) during the month of June 2007 for clearance of the said finished goods from its factory premises at Hooghly, West Bengal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of input service as prevalent for the period upto 31 March 2008 specifically covered any service used by the manufacturer for clearance of final products from the place of removal . Since factory is a place of removal, clearance from the factory directly to the depots and/or the customer s premises is covered by the main limb in light of the decision of the Hon ble Supreme Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly travelled beyond the scope of the Notice in denying Cenvat credit on the purported ground of want of documentary evidence with respect to payment of service tax. 6. The Ld. D.R. for the Revenue supports and reiterates the findings in the Order in Appeal. 7. Heard both sides and perused the appeal records. 8. The dispute in the present case pertains to the period prior to the amen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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