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TMI Blog2019 (9) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... erminating point, putting an end to the transport journey - Prior the amendment in the definition of input service in the year 2008, the word from instead of the word up to was used, which used to include the services even beyond the place of removal. That situation stands extinct since the amendment which came into effect from 01.03.2008. The amount paid on the freight for outward transportation of goods from the place of removal do not anymore qualify to be called as input service. Accordingly, the amount in question is not eligible to be availed for credit in view of Rule 3(1) of CCR, 2004. Credit cannot be allowed - appeal dismissed- decided against appellant-assessee. - HON BLE MRS. RACHNA GUPTA, MEMBER (JUDICIAL) None Appellant Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input service in Rule 2(1) of the Cenvat Credit Rules, 2004 by virtue of which words, from place of removal has been replaced by words, up to the place of removal . Appeal is accordingly prayed to be dismissed. 3. After hearing and perusing the file it is observed and held as follows: The appellant herein is engaged in manufacture of poly bags. After observing, during the course of audit of appellant s record, that the appellant has wrongly availed impugned service cenvat credit of ₹ 39,117 during the period w.e.f. October, 2010 to March, 2014 on outward freight upto the place of buyer that a show cause notice No. 909 dated 04.03.2015 proposing the recovery of the said amount alongwith the reversal/recovery of the said amount alongwi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd outward transportation upto the place of removal; 4.1 The definition makes it clear that The input service has been defined to mean any service used by the manufacturer whether directly or indirectly and also includes, interalia, services used in relation to inward transportation of inputs or export goods and outward transportation upto the place of removal. The two clauses in the definition of input services take care to circumscribe input credit by stating that service used in relation to the clearance from the place of removal and service used for outward transportation upto the place of removal are to be treated as input service. The first clause does not mention transport service in particular. The second clause restricts transport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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