2017 (4) TMI 983

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..... ssioner (AR), for Respondent ORDER These appeals are filed by the appellant-assessee against Order-in-Appeal No. 48-50/CE/APPL/NOIDA/08 dated 10/03/2008 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2.  In all these appeals filed by the appellants, manufacturers of pipes and tubes of steel falling under Chapter 73 of the GTA and availing the Cenvat credit facility on .....

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..... xcise Vs Philips Carbon Black Ltd. reported at 2016 (44) S.T.R. 253 (Guj.). The Hon'ble High Court has decided the issue in favour of the assessee, by observing as follows:- "21.  We must, however, for our curiosity reconcile the expression "from the place of removal" occurring in the earlier part of the definition with words "up to the place of removal" used in inclusive part of the definit .....

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..... place of removal up to the premises of the purchaser is covered within the definition of "input service" provided in Rule 2(l) of the Cenvat Credit Rules, 2004." 6.  Accordingly, following the law as explained by the Hon'ble High Court, I allow the appeals and set aside the impugned orders. The appellant will be entitled to consequential benefits, in accordance with law. (Dictated in Court .....

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