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TMI Blog2018 (2) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... T NEW DELHI] the appellant is entitled to avail the credit on ‘Outward Transportation Service’ upto the daughter station as the place of removal - credit allowed. Repair and Maintenance of compressors at daughter station - Held that: - without maintaining a particular pressure of gas at daughter station, the gas cannot be sold. When the gas cannot be sold, the appellant cannot run their manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also selling compressed natural gas through various outlets directly to the customers from their own unit or through their daughter station. The appellant is transporting the gas to the daughter station and availing Cenvat Credit on Outward Transportation Service as the daughter station is the place where they are selling the goods to the customers and paying Excise duty of the value of tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessable value. Moreover, the appellant is duty bound to supply the gas upto daughter station and this cost of transportation to the daughter station is borne by the appellant only. In that circumstance, they are entitled to avail cenvat credit. In support with the contention he relied upon the decision of Ratnamani Metals Tubes Ltd Vs CCE - 2017(7) TMI 64-CESTAT. He also relied the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is not the place of removable of goods by the appellant and as per the CBEC Circular No 875/13/2008-CX dt 16.10.2008, the appellant is entitled to avail Cenvat Credit on Transportation Service upto mother station. He further submits that Repair and Maintenance service has been availed at the third parties and the same is not the place of removable, therefore, they are not entitled to avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of compressors at daughter station, I find that without maintaining a particular pressure of gas at daughter station, the gas cannot be sold. When the gas cannot be sold, the appellant cannot run their manufacturing activity, therefore, the appellant is entitled to avail Cenvat Credit on Repair and Maintenance Service of compressors at daughter station. 9. In view of the above analysis, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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