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TMI Blog2018 (6) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... id on input services. On verification of records, it was noticed that during the period from April 2012 to September 2012, as well as October 2012 to March 2013, the appellants had availed Cenvat Credit on outward transportation of goods up to the buyer's premises. The department was of the view that the credit is not eligible and, therefore, show-cause notices were issued, proposing to recover the wrongly availed credit along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand, interest and penalties. In appeal, the Commissioner (Appeals) upheld the same. Hence, these appeals. 3. On behalf of the appellant, the learned Counsel Ms. S. Yogalakshmi submitted that the appellants had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of double taxation. 4. She adverted to the definition of Input service and submitted that with effect from 01.04.2008, an amendment has been made by notification 10/2008 CE NT dated 01.03.2008, wherein the words "clearance of final products from the place of removal", is substituted with the words "clearance of final products up to the place of removal". For the period prior to the above amendment, the issue is settled by the judgement in the case of CCE Vs. ABB Ltd., {2011 (23)STR 97 Kar.}. It was held therein that the expression "clearance of the final products from the place of removal" would cover such transportation services up to the customer's place, and the same cannot be restricted by the expression "outward transportation up to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place or when the property, in goods, passes from the seller to the buyer, is the relevant consideration to determine the place of removal. The effect of the above Circulars is that if the transfer of property in the goods happens to be at the buyer's place, in terms of the provisions of the Sale of Goods Act, 1930, then such buyer's place would be the place of removal, and, hence, any service tax paid on GTA services availed for transporting the goods till the buyer's premises would be eligible for Cenvat Credit. 5. That, while this being so, it is submitted by her that the Hon'ble Apex Court in the case of Ultratech Cement Ltd. (supra) has not noticed that the clarification contained in the Circular has got nothing to do with the amendm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TA service received by them for outward transportation of final products from the factory gate up to the premises of the buyer when the sales are on FOR basis. The said issue has been decided in the case of M/s. Ultratech Cement Ltd. by the Hon'ble Apex Court, wherein it has been held that credit is eligible up to 01.04.2008 and after such date, the assessee is not eligible for credit. Though the learned Counsel for appellant has put forward lengthy arguments in the written submissions, I am afraid the same does not find any merit in view of the decision of the Hon'ble Apex Court in the case cited supra. Following the ratio laid by the Hon'ble Apex Court in the case of Ultratech Cement Ltd., I hold that the appellant is not eligible for cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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