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TMI Blog2017 (9) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... retch of imagination can it be stated that outward transportation service would not be a service used by the manufacturer for clearance of final products from the place of removal - appeal allowed - decided in favor of appellant. - Excise Appeal No.1428 of 2012 - A/56311/2017-SM[BR] - Dated:- 28-8-2017 - Shri Ashok Jindal, Member (Judicial) Ms. Sukriti Dass, Advocate for the Appellants Shri U Sengraj, AR for the Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein Cenvat credit has been denied to the appellant on outward transportation service for the period December, 2007 to April, 2008. 2. Brief facts of the case are that the appellant is engaged in manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period prior to 1.4.08, the appellant is entitled to avail the Cenvat credit on Outward transportation service in the light of decision of Hon ble Gujarat High Court of Karnataka in the case of ABB Ltd. [2011 (23) STR 97 (Kar)]. Therefore, for the period upto 1.4.2008, they are entitled to avail cenvat credit. For the period post 1.4.2008, it is their contention that the cost of transportation has been included in the assessable value of the goods. Therefore, they are entitled to avail the cenvat credit on the said goods. The only contention for denial of cenvat credit is that as the appellant s rate of duty is specified therefore place of removal is factory gate. For that, learned Counsel relied on the decision of Ultratech Cement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon ble High Court are as under: 24. Rule 2(l) of the Rules provides input services to mean, apart from other things, the service used by the manufacturer for clearance of the final product upto the place of removal. It further clarifies that input service includes an outward transportation upto the place of removal. 25. In this case, the Tribunal has held that in case where the excise duty is charged on the specified rate, then the place of removal is the gate of the factory. It has been held as presumption of law. 26. There is no provision in the Act or in the Rules or in any circular issued by the Board of Central Excise and Customs, New Delhi (the Board) to hold that in case the duty is charged on the sp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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