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TMI Blog2018 (11) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... and engine parts. They are also availing cenvat credit of duty paid on inputs, capital goods and services as provided under the provisions of Cenvat Credit Rules, 2004 (CCR). The Department observed that the appellants were wrongly taking cenvat credit of service tax paid GTA Service for transportation of goods beyond the place of removal alleging that the impugned goods are being removed by appellant from factory gate. They are not having any depots, branch or consignment agent etc. and the procedure of the sale of goods by the appellant is completed at the factory gate only. Resultantly, a SCN dated 03.12.2015 was issued proposing therein disallowance and recovery of Cenvat Credit amounting to Rs. 3,87,332/- so wrongly availed by them dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order of Commissioner (Appeals) confirming the recovery of cenvat credit qua GTA services is therefore alleged to be wrong hence is prayed to be set aside. Appeal is prayed to be allowed. 5. Ld. Counsel has relied upon the following case laws impressing upon that the Transportation Services are to be considered as the input service for the purpose of taking the cenvat credit:- 1. Birla Corporation Ltd. Vs. C.C.E., Jaipur-II 2018(10) G.S.T.L. 43 (Tri.-Del.), 2. Mahle Engine Components India Pvt. Ltd. Vs. C.C.E., Indore 2017(51) S.T.R. 44 (Tri.-Del.), 3. Triveni Engineering & Industries Ltd. Vs. C.C.E. & S.T., Meerut 2016(41) S.T.R. 90 (Tri.-Del.), 4. Uflex Ltd. Vs. C.C.E. Jammu 2015(327) E.L.T. 359 (Tri.-Del.), 5. C.C.E. Aurangaba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business, such as accounting, auditing, financing recruitment and quality control, coaching and training, computer networking, credit rating, share registry and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal. " 8.1 The reading of aforesaid provision makes it clear that those services are included which are used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products "upto to the place of removal". This definition became effective from 01.03.2008. Earlier, this Rule used the expression "from the place of removal". It therefore becomes clear that prior the amendment the services used by the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment of Hon'ble Supreme Court in the cases of Bombay Tyre International - 1983 (14) E.L.T. 1896 (S.C.), Indian Oxygen Ltd. - 1988 (36) E.L.T. 723 (S.C.) and Baroda Electric Meters - 1997 (94) E.L.T. 13 (S.C.). The post removal transport of manufactured goods is not an input for the manufacturer. Similarly, in the case of M/s. Ultratech Cements Ltd. Vs. CCE, Bhatnagar - 2007 (6) S.T.R. 364 (Tribunal), 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." 8.2 The phrase "place of removal" has not been defined in Cenvat Credit Rules. However, in terms of sub-rule (t) of Rule 2 CCR if any words or expressions are used in CCR but are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two clauses, i.e. the one dealing with the general provision and other dealing with the specific item are not to be read disjunctively so as to bring about conflict to defeat the law's scheme. The purpose of interpretation is to find harmony and reconciliation among the various provisions. The Hon'ble Apex Court in Ultra Tech Cement (supra) case has also held that CBE&C Circular No. 97/8/2007-ST dated 23.08.2007 having not dealt with the amendment in the definition of place of removal to exist w.e.f. 01.03.2008 is not applicable. 9. Though the Ld. Advocate has produced invoices showing that the amount charged as freight was very much the part of the assessable / excisable value but the perusal of these invoices shows that the freight was t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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