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TMI Blog2016 (7) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... l Nos. E/41768/2015 & E/41769/2015 - Final Order No.41247-41248/2016 - Dated:- 22-7-2016 - Shri P. K. Choudhary, Judicial Member For the Appellant : Shri R. Parthasarathy, Consultant For the Respondent : Shri A.Celtus, ADC (A.R) ORDER Both the appeals are arising out of a common order-in-appeal dt. 12.6.2015 passed by Commissioner of Central Excise (Appeals-I), Chennai and therefore they are taken up together for disposal. 3. M/s. Ramco Cements, the appellant herein are manufacturers of Dry Mix Plasters and are availing cenvat credit on various inputs, capital goods and input services. The Appellant sell their product directly from their factory and also through various depots. In the State of Karnataka, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o manufacture of final products by the manufacturer and there are some specific services which are rendered at a place which is different from the place of manufacture; that penalty under Rule 15 is unsustainable as they were eligible for the credit. 5. After taking into account the submissions of the appellant, the credits were disallowed and mandatory penalties were imposed. On a further appeal to the First Appellate authority, the plea of the appellant was negatived and their appeal was rejected and the disallowance of credit was upheld. As regards penalty imposed for the issue pertaining to delivery charges the same was set aside but with regard to the penalty imposed for the dispute pertaining to loading charges the same was upheld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to account the inclusive portion alone of the definition of Input Service . The Learned Commissioner (Appeals) has failed to take note of the main portion of definition of 'input service' which reads as under: Any service used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal . A reading of the above definition makes it clear that as long as the services are related to the clearance of final product upto the place of removal, credit is eligible. It is relevant to state that the 'place for removal' has been defined under Clause (C) of sub-section (3) of Section 4 of the Central Excise Act,1944 which has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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