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TMI Blog2016 (1) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... ied goods and have paid excise duty on the price at which the goods are sold through their depots and C&F agents. As per Section 4 (3) (c) (ii), the 'place of removal' includes depot as well as premises of "consignment agents". By virtue of statutory provisions under Section 4, appellants are eligible for C&F Agents services and availed input credit on the commission paid to C&F agents. Appellants are eligible for cenvat credit on the input services viz. CHA services, Courier Services and the C&F Agents services. The demand is liable to be set aside. Since the demands are set aside, the question of imposing penalty does not arise. - Decided in favor of assessee. - Appeal Nos. E/40059 & 40060/2014 - FINAL ORDER NO.41790-41791/2015 - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) CCE, S.T. Cus., Bangalore Vs J.K. Fabrics - (Bangalore) Pvt. Ltd. - 2015 (39) STR 315 (Tri.-Bang.) (5) CCE ST LTU Chennai Vs Axles India Ltd.-2015 (39) S.T.R. 281 (Tri.-Chennai) 3. In the case of inputs services availed on C F Agents services, he submits that as per Section 4 (3) (c) (ii) of Central Excise Act, in the case of manufacturer clearing the goods from their depot, the definition of place of removal would include depot , consignment agents or any other place from where the goods are to be sold after clearance from the factory and for the purpose of determining the price, the assessable value is the price at which the goods are sold on consignment basis which should be taken as value for payment of duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the price at which the goods are sold through their depots and C F agents. As per Section 4 (3) (c) (ii), the 'place of removal' includes depot as well as premises of consignment agents . By virtue of statutory provisions under Section 4, appellants are eligible for C F Agents services and availed input credit on the commission paid to C F agents. I also find that the Tribunal's Larger Bench in the case of Honest Bio-Vet Pvt. Ltd. Vs CCE Ahmedabad (supra) has clearly held that in the case of exports, the place of removal of is the port. By respectfully following the Hon'ble Gujarat High Court's decision and the Tribunal's decision (supra) and also the Board's circular referred to above, I hold that appellants a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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