2016 (7) TMI 1171

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..... fore, any expense incurred by the appellant till the goods are delivered in the godown of M/s Maruti Udyog Ltd, the appellant is entitled to avail cenvat credit thereon. In these circumstances, the service of contractor availed by the appellant for unloading and shifting the goods in the godown of M/s Maruti Udyog Ltd. are entitled to input service credit. Therefore appellant has correctly availed .....

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..... imited. The appellant transported the goods up to place of buyer and took the service on contractor for unloading of the said goods and shifting in the godown M/s Maruti Udyog Ltd. The revenue of the view that unloading and shifting of the godown of Maruti Udyog Ltd. is not an activity related to the sale price of the goods in question. Therefore, cenvat credit on the invoices raised by the contra .....

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..... bmits that these services have been availed by the appellant beyond the that place of removal. Therefore, they are not entitled to avail cenvat credit on the said activity. 5. Heard the parties and considered the submissions. 6. On careful consideration of the submissions made by both the sides, I find that as per purchase order, the appellant was required to supply the goods at the premis .....

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