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TMI Blog2012 (8) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sabrina Cano, Superintendent (AR), for the Respondent. ORDER These applications filed by the appellant seek waiver and stay in respect of total CENVAT credit of Rs. 8,91,414/- denied to them on clearing & forwarding agent's service (CFA service for short) and a penalty of Rs. 4,000/. 2. On a perusal of records and hearing both sides, I find that the appellant availed themselves of CFA service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emoval), credit of such tax cannot be claimed by the appellant as this claim is directly hit by the amended definition of "input service" given under Rule 2(l) of the CENVAT Credit Rules, 2004. On the other hand, it is the case of the appellant that the sale of goods took place beyond the premises of the CFA and, therefore, those premises should be reckoned as place of removal of goods. The learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pression "the place of removal". According to the learned Superintendent (AR), the definition of place of removal under Section 4(3) of the Central Excise Act is not applicable. This argument flies in the face of Rule 2(t) of the CENVAT Credit Rules, 2004 which says that the words and expressions which have been used in these rules and not defined but defined in the Act shall have the meanings ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods from the CFA's premises to the buyers (dealers). On this factual matrix, the appellant has not made out prima facie case. 5. The appellant has not pleaded financial hardships either. Hence, I direct them to pre-deposit Rs. 4 lakhs (Rupees four lakhs only) within six weeks and report compliance to the Assistant Registrar on 9-11-2012. Assistant Registrar to report on 16-11-2012. Subje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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