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TMI Blog2019 (3) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004. When the alleged trading activity has occurred outside the jurisdiction of Central Excise authorities as well as Finance Act, 1994, the demand cannot sustain - appeal allowed - decided in favor of appellant. - E/41885/2018 - FINAL ORDER NO. 40414/2019 - Dated:- 7-3-2019 - Smt. Sulekha Beevi C.S, Judicial Member For the Appellant Shri M. Karthikeyan, Adv. For the Respondent Shri L. Nanda Kumar, AC (AR) ORDER Brief facts are that the appellants are manufacturers of alarm and signalling devices and light fittings. The availed the facility of Cenvat credit of duty paid on inputs and capital goods and service tax paid on input services. During the course of audit of accounts, it was noticed that the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT Chennai and the decision in the case of M/s. Ramboll Imisoft Pvt. Ltd. Vs Commissioner of Customs, Central Excise Service Tax, Hyderabad-II reported in 2017 (47) S.T.R.61 (Tri.-Hyd.). 3. The learned Authorised Representative for the Revenue Shri L. Nanda Kumar, AC (AR) supported the findings in the impugned order. He argued that the appellants have already paid the amount along with interest. They have violated the provisions of law and availed wrong credit on trading activities. Therefore, the demand of interest and penalties imposed are legal and proper. 4. Heard both sides. 5. The issue is with regard to demand raised alleging that credit was availed on common input services which were used for trading activity ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ship of goods is transferred when goods are in transit. It is thus the sale of goods which happens by way of transfer of document of title after the goods cross the Customs Barriers of the foreign nation but before they cross (enter) the Customs frontiers of India. Hence, when High Sea Sales take place outside the territorial waters, I do not understand how such sales can be considered as an exempted service (trading) so as to fall within the ambit of Rule 2(e) of the CENVAT Credit Rules, 2004. 6. When the alleged trading activity has occurred outside the jurisdiction of Central Excise authorities as well as Finance Act, 1994, the demand cannot sustain. The impugned order is set aside. The appeal is allowed with consequential relief, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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