9911796707
TMI Blog2024 (11) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... (TECHNICAL) Shri Hemant Bajaj, Advocate for the appellant Shri Bhagwat Dayal, authorised representative for the department ORDER P. V. SUBBA RAO The Order in Appeal dated 14.9.2021 Impugned order passed by the Commissioner (Appeals), Central Excise and CGST is assailed by M/s. Ambuja Cement Ltd. Appellant in this appeal. By the impugned order, the Commissioner (Appeals) dismissed the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces and utilise it to pay the excise duty on the final products or service tax on the services. 'Input service' is defined in Rule 2(l) of CCR as follows: (l) "input service" means any service, - (i) used by a provider of output service] for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace of removal shifts to the buyer's premises where the sale takes place or it will continue to be the appellant's factory. If the place of removal shifts to the buyer's premises, the services availed to transport the goods from the factory upto the buyer's premises will fall under the definition of "input service" under Rule 2(l) of CCR and CENVAT credit will be available on the GTA services avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this case, there is no dispute that the goods were sold on FOR destination basis and so the place of removal gets shifted at the buyer's premises. Therefore, following the decision of the Larger Bench, it is held that the 'place of removal' shifts to the buyer's premises and the appellant is entitled to CENVAT credit of the service tax paid on GTA services availed to transport the goods to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
