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TMI Blog2013 (2) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... place of removal, service tax paid on services received upto the place of removal is an eligible input service under Rule 2(1) of the CENVAT Credit Rules, and the appellant is entitled for credit of service tax paid on storage and warehousing charges incurred at the depot - In favour of assessee - E/1384/11 - A/244-245/2012/SMB/CIV, S/395-396/2012/SMB/CIV, M/142/2012/SMB/CIV - Dated:- 28-8-2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. The appellant sells the goods from the depot. Since the place of removal is depot, the appellant availed the CENVAT credit of the service tax paid on the storage and warehousing services availed at the depot. The department was of the view that the place of removal is not depot and service tax credit has been availed after the manufacturing operation has been completed and accordingly they s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the Hon'ble High Court of Andhra Pradesh in CCE vs. Sai Sahmita Storages P. Ltd. 2011 (23) STR 341 (AP) wherein the Hon'ble High Court had held that storage and warehousing charges are eligible input service as defined in Rule 2(1) of the CENVAT credit Rules, 2004. He also relies on the judgment of the Hon'ble High Court of Gujarat in the case of CCE vs. Mundra Port Special Economic zone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces received upto the place of removal is an eligible input service under Rule 2(1) of the CENVAT Credit Rules, and the appellant is entitled for credit of service tax paid on storage and warehousing charges incurred at the depot. It is also seen that the appellate authority's order allowing the credit has not been challenged by the department and the issue has attained finality. Hence question of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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