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TMI Blog2014 (7) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... to its sister units and depots of such units during the period December 2006 to March 2011 and during the period April, 2011 to December, 2011 respectively. 2. The appellant situated at 5th KM Mile Stone, Masuri-Gulaothi Road, Tehsil Hapur, District Ghaziabad registered under Central Excise law vide Registration No. AAACH3005MXMo29, was engaged in the manufacture of aerated water and packaged mineral water falling under Chapter SH No. 22021010 and 22011020 respectively of the first schedule to the Central Excise Tariff Act, 1985. 3. During the course of audit of the records of the Appellant it was observed that the appellant was discharging the Service Tax liability against GTA on freight (inward/outward) incurred for transportation of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant was for internal control purposes and to measure the efficiency of the operation from economic stand point of view. 5. Revenue supported adjudication on following grounds: (a) It is a case of stock transfer where the goods have been transferred from the factory of the appellant at Hapur to its sister unit at Varanasi and/or sister unit's depot thereat. (b) Sister manufacturing units are different units being registered under the Central Excise Act, 1944 under different Registration number and are different assesses. (c) The 'place of removal' cannot be equated with the place of sister unit at Varanasi. 6. Heard both sides and perused the record. 7. The crucial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ward transportation "up to" the place of removal while the word "from" was used prior to that, in Rule 2(i) of aforesaid Rules. This gives rise to the question whether the service of outward transportation of finished goods to the doorstop of buyer before and after 01.04.2008 covers the transportation of finished goods to sister concern of appellant and to the deports of latter. The appellant is different from the recipient (sister concern) of the finished goods. Prima facie, the method of accounting followed does not change the incidence of taxation. Cenvat credit being a grant of law that should be interpreted in a manner that advances object of the statute. 10. Keeping in view different aspects and opinions of two high courts and the am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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