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TMI Blog2016 (3) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... nd sent to the ultimate buyers. M/s. Wuxi Sumisho Hi-Tech Logistics Company Limited is not the buyer. They procure orders from the potential buyers and asks the appellant to send the goods to them for onward supply to the ultimate buyers. Even after the goods are supplied to the buyers, M/s. Wuxi Sumisho Hi-Tech Logistics Company Limited does the maintenance job of the products sent by the appellant. Both the parties entered in to a contract and the warehouse of the commission agent viz., M/s. Wuxi Sumisho Hi-Tech Logistics Company Limited, China is the place of removal in the instant case. In such cases, the credit of the service tax paid up for such services would be admissible. In the case of CCE, Vapi Vs. Nilkamal Crates & Bins (2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich was not considered to have been used in or in relation to the manufacture of final products and clearance of final products upto the place of removal and demanded the same along with interest under Rule 14 of CCR, 2004 read with Section 11A and Section 11 AB of the CEA, 44. 2. The Ld. Counsel Shri S. Muruappan, Advocate submits that Cenvat credit of input services cannot be denied if its cost is included in the cost of production, on the ground that the same was availed outside the factory premises. He further submits that they have file this appeal against the denial of Cenvat Credit on input services of ₹ 9,279/- along with interest and penalty pertaining to BAS availed from abroad. Considering the recurring effect, he submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... planation to Rule 3 (4) of Cenvat Credit Rules, 2004 amended in 2012 imposed a bar on utilization of credit on reverse charge mechanism and the period involved in the present appeal is prior to the amendment. In the instant case, the goods cleared from the appellant s premises were sent to M/s. Wuxi Sumisho Hi-Tech Logistics Company Limited, China and from there it is re-packed and sent to the ultimate buyers. M/s. Wuxi Sumisho Hi-Tech Logistics Company Limited is not the buyer. They procure orders from the potential buyers and asks the appellant to send the goods to them for onward supply to the ultimate buyers. Even after the goods are supplied to the buyers, M/s. Wuxi Sumisho Hi-Tech Logistics Company Limited does the maintenance job of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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