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TMI Blog2019 (5) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... SUPREME COURT ] where it was held that Once it is accepted that place of removal is the factory premises of the assessee, outward transportation from the said place would clearly amount to input service. That place can be warehouse of the manufacturer or it can be customer s place if from the place of removal the goods are directly dispatched to the place of the customer. One such outbound transportation from the place of removal gets covered by the definition of input service. Thus, the appellant/assessee is eligible for availment of CENVAT Credit of outward transportation of goods from the place of removal to the warehouse or customer s place - appeal allowed - decided in favor of appellant. - Appeal No. E/78003/2018 - FO/A/75465/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s). The Ld. Commissioner (Appeals) allowed the appeal. Hence, the present appeal before the Tribunal. 6. The Ld. D. R. re-iterates the order of the Commissioner (Appeals). 7. Heard both sides and perused the appeal records. 8. I find that the issue of availability of CENVAT Credit paid on outward transportation upto March, 2008 i.e. prior to the amendment of the definition of input service under Notificaion No. 10/2008-CE (N.T) dated 01.03.2008 has been decided by the Hon ble Supreme Court in the case of Commissioner of Customs, Central Excise Service Tax, Guntur Vs. Andhra Sugars Limited as reported in 2018 (10) GSTL 12 (S.C)], thus :- 7. Having regard to the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticular. The second clause restricts transport service credit upto the place of removal. When these two clauses are read together, it becomes clear that transport service credit cannot go beyond transport upto the place of removal. The two clauses, the one dealing with general provision and other dealing with a specific item, are not to be read disjunctively so as to bring about conflict to defeat the laws scheme. The purpose of interpretation is to find harmony and reconciliation among the various provisions . Similarly, in the case of M/s. Ultratech Cements Ltd. v. CCE, Bhavnagar - 2007-TIOL-429-CESTAT-AHM, it was held that after the final products are cleared from the place of removal, there will be no scope of subseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the factory; from where such goods are removed. It is, therefore, clear that for a manufacturer/consignor, the eligibility to avail credit of the service tax paid on the transportation during removal of excisable goods would depend upon the place of removal as per the definition. In case of a factory gate sale, sale from a non-duty paid warehouse, or from a duty paid depot (from where the excisable goods are sold, after their clearance from the factory), the determination of the place of removal does not pose much problem. However, there may be situations where the manufacturer/consignor may claim that the sale has taken place at the destination point because in terms of the sale contract/agreeme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid definition. Once it is accepted that place of removal is the factory premises of the assessee, outward transportation from the said place would clearly amount to input service. That place can be warehouse of the manufacturer or it can be customer s place if from the place of removal the goods are directly dispatched to the place of the customer. One such outbound transportation from the place of removal gets covered by the definition of input service. 9. In view of the ratio as laid down by the Hon ble Supreme Court, the appellant/assessee is eligible for availment of CENVAT Credit of outward transportation of goods from the place of removal to the warehouse or customer s place. In view of the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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