9911796707
TMI Blog2016 (5) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... llant is availing area based exemption under Notification No.20/2007-CE dated 25.04.2007 for their unit situated in Sikkim. That Appellant is having godown in Siliguri which is outside the state of Sikkim and is selling goods from their depots outside Sikkim. It is the case of the Appellant that their godown at Siliguri or the depots from where the goods are sold are the place of removal under Rule 2(l) of the Cenvat Credit Rules, 2004 (CCR) when read with Section 4 of the Central Excise Act, 1944. That First Appellate Authority under Order-in-Appeal dated 13.08.2014 has rejected their claim with respect to GTA Services from the factory gate to the place of removal on the grounds that as per Notification No.20/2007-CE dated 25.04.2007, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucts upto the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal;" 4.1 From the above definition it transpires that Cenvat Credit of services upto the place of removal is admissible to an assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant, is mis-placed and is not the correct appreciation of law made by the First Appellate Authority. In the light of definition of input service given in Rule 2(l) of CCR read with the definition of place of removal , as defined in Section 4(3)(c) of the Central Excise Act, it is held that input service credit of the services availed upto the place of removal is admissible and in the present Appeals filed by the Appellant the place of removal will be godown/depots from where goods are sold and not the factory gate. 5. In view of the above observations Appeals filed by the Appellant are allowed by setting aside Order-in-Appeal dated 13.08.2014 passed by the First Appellate Authority. ( Operative part of the order was pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
