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TMI Blog2016 (1) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... as input service. GTA in the present case being used up to the place of removal covered under the definition of input service and hence admissible for Cenvat Credit. - Decided in favor of assessee. - Appeal No. E/161/11 - Final Order No. A/2696/2015-WZB/SMB - Dated:- 20-8-2015 - Ramesh Nair, Member (J) For the Appellant : Shri M.P. Baxi, Adv For the Respondent : Shri. Sanjay Hasija, Superintendent (A.R.) ORDER Per Ramesh Nair This appeal is directed against Order-in-Appeal No. PKS/367/BEL/2010 dtd. 7/10/2010 passed by the Commissioner of Central Excise (Appeals), Mumbai-III, wherein Ld. Commissioner (Appeals) upheld the order-in-original rejecting the appeal of the appellant. 2. The fact of the case is that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared to the job worker though the excise duty is paid but goods is not sold. After job work it comes back to the appellant factory and thereafter it is use in the further manufacture of the final product and there after final product is cleared for sale. Therefore sale takes place only after return of the job work goods and further use in the manufacture. Similarly in case of removal of goods to their own factory, there is no sale for very simple reason that within the same company, it is only stock transfer and not sale. Actual sale takes place only from the their other factory form where the goods are sold, therefore in both cases whatsoever transportation services are used, it is before the stage of sale of the goods and therefore servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is not place of removal in the present case GTA use for removal of goods from the factory either to the job worker or to their own unit is beyond the place of removal therefore Cenvat credit of service tax paid in respect of said GTA is not admissible. 5. I have carefully considered the submissions made by both sides. 6. I find that both lower authorities have confirmed demand of Cenvat Credit on GTA only on the ground that clearances to the job worker and their own unit made on payment of duty, for this reason it was contended that factory of the appellant is place of removal and credit cannot be allowed beyond the place of removal. I find that though the goods were cleared on payment of duty but it is admittedly not clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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