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TMI Blog2017 (10) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... s taken. In the absence of that assertion made by the Revenue cannot be sustained. Appeal dismissed - decided against Revenue. - E/89833/14 - A/89801/17/SMB - Dated:- 28-9-2017 - Mr. Raju, Member (Technical) Shri. N. N. Prabhudesai, Supdt. (AR) for appellant None for respondent ORDER Per: Raju 1. This appeal has been filed by the Revenue against order of the Commissioner (Appeals), who has set aside the demand of reversal of Cenvat Credit on the service tax paid on outward transportation of goods on account of limitation. 2. Ld. AR argued that on merits the impugned order is in favour of Revenue, however the demand has been dropped on account of limitation. He argued that the Commissioner has relied on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omes clear that transport service credit cannot go beyond transport upto the place of removal. The two clauses, the one dealing with general provision and other dealing with a specific item, are not to be read disjunctively so as to bring about conflict to defeat the laws scheme. The purpose of interpretation is to find harmony and reconciliation among the various provisions Similarly, in the case of M/s. Ultratech Cements Ltd v. CCE., Bhavnagar - 2007 (6) S.T.R. 364 (Tri.) = 2007-TOIL-429-CESTAT-AHM, it was held that after the final products are cleared from the place of removal, there will be no scope of subsequent use of service to be treated as input. The above observations and views explain the scope of the relevant provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he transportation during removal of excisable goods would depend upon the place of removal as per the definition. In case of a factory gate sale, sale from a non-duty paid warehouse, or from a duty paid depot (from where the excisable goods are sold, after their clearance from the factory), the determination of the place of removal does not pose much problem. However, there may be situations where the manufacturer/consignor may claim that the sale has taken place at the destination point because in terms of the sale contract/agreement (i) the ownership of goods and the property in the goods remained with the seller of the goods till the delivery of the goods in acceptable condition to the purchaser at his door step; (ii) the seller bore the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8/2007 clearly prescribed that under certain circumstances, the appellants are entitled to credit of Cenvat on outward GTA service availed by them. Respondents have claimed that based on the bonafide belief on the said clarification. I am of the opinion that there is merit in the arguments of the respondents that they could have formed a bonafide belief on the basis of said circular and therefore, extended period of limitation cannot be invoked. 5.1 Revenue has also made an assertion that the appellants have failed to declare the nature of service credit has been taken in the ER-1 return. However, Revenue has failed to point out as to which column of ER-1 return mandate declaration of service on which credit is taken. In the absence of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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