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TMI Blog2018 (7) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... , where it was held that Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises was not admissible to the respondent - credit not allowed - appeal dismissed - decided against appellant. - E/40086 - 40087/2018 - Final Order Nos. 41958-41959/2018 - Dated:- 9-7-2018 - Hon ble Shri P. Dinesha, Judicial Member Shri Santhanagopala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 9,28,892/- in respect of SCNs No. 25/2012 dated 23.04.2013, SCN No. 09/2014 dated 29.04.2014, SCN No. 24/2015 dated 05.05.2015, as the same did not qualify as input services in terms of Rule 2 (i). The denial was for the reason that the place of removal was only the factory gate or a warehouse and not up to the customer s place or the place of delivery. The appellant did not meet with succ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015 (319) ELT 221 (S.C.) to say that place of removal would be the place were goods are sold to the customers and further, referred to the recent Circular No. 1065/4/2018-CX dated 08.06.2018 in support of his contentions to say that exception is being provided in the cases of FOR destination sale. In alternative, the Ld. Advocate submitted that on the facts and circumstances of the case which invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ency service availed for transport of goods from place of removal to buyer s premises was not admissible to the respondent. This appeal is allowed, judgment off the High Court is set aside and the OIO dated August 22, 2011 of the Assessing Officer is restored. 5.2 I have also considered the Board s Circular No. 1065/4/2018-CX dated 08.06.2018. The Board only clarifies the intention of the Su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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