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TMI Blog2010 (4) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Kumar, Member (T) REPRESENTED BY : Shri Piyush Kumar, Advocate, for the Appellant. Shri A. Khanna, DR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. - This is an appeal against order-in-appeal No. 317/CE/APPL/NOIDA/2009 dated 30-10-2009 passed by CCE (Appeals), Noida by which the Commissioner (Appeals) upheld the order-in-original No. 22/Addl. Commr./Noida/2009 dated 30-3-2009 passed by Additional Commissioner of Central Excise, Noida by which Cenvat credit demand of Rs. 27,01,672/- against the appellant alongwith interest on it at the applicable rate as per the provisions of Section 11AB was confirmed and penalty of equal amount was imposed on them under Rule 15(2) Cenvat Credit Rules, 2004 readwith ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered on the ground that the same was in respect of service tax paid on the GTA service availed for outward transportation of the finished goods from the factory, which is not covered by the definition of "input service" as given in Rule 2(l) of Cenvat Credit Rules, 2004. The show cause notice was adjudicated by the Additional Commissioner vide order-in-original dated 30-3-09 by which the Cenvat credit demand was confirmed alongwith interest and penalty of equal amount was imposed on the appellant under Rule 15 of the Cenvat Credit Rules, 2004 readwith Section 11AC of the Central Excise Act, 1944. On appeal to Commissioner (Appeals) against this order of the Additional Commissioner, the Commissioner (Appeals) vide order-in-appeal No. 317/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iterated the Commissioner (Appeals)'s finding. 4. We have carefully considered the submissions from both the sides and perused the records. The definition of "input service", as given in Rule 2(l) of Cenvat Credit Rules, 2004 specifically covers "inward transportation of inputs and capital goods and outward transportation up to the place of removal". Thus, the outward transportation of the finished goods up to the "place of removal" is specifically covered by the definition of input service. Since, the term "place of removal" is not defined in Cenvat Credit Rules, as per the provisions of Rule 2(l) of Cenvat Credit Rules, the definition of this term, as given in Central Excise Act, 1944 will have to be adopted. In the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax paid on the GTA service availed for transportation of the goods up to the customer's premises would have to be treated as the input service and its Cenvat credit would be admissible. It is on this basis that the Board vide Circular No. 97/08/2007-S.T., dated 23-8-2007 has clarified that when the sales of finished goods are on FOR destination basis, the GTA service availed for transportation of the goods up to the customer's premises would be covered by the definition of input service and Cenvat credit of service tax paid on such GTA service would be admissible. 4.2 However, in this case we find that while the appellant's plea is that the sales took place at the premises of the consignment agents and hence it is the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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