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TMI Blog2020 (6) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods are lifted by the buyers as and when required by the buyers from the dumpsite. The appellant are not only manufacturer but are also service provider. They are also one legal entity. Appellant are paying service tax due as service charges collected by them from their buyers. In these circumstances, the Cenvat credit of service tax paid on rental charges of warehouse cannot be denied as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid on management, maintenance and repairs and rental charges of warehouse (dumpsite). He argued that the said warehouse is a place of removal and therefore, in terms of rule 2 (l) (ii) of Cenvat Credit Rules, 2004 and they are entitled to Cenvat credit on the same. He relied on the following decisions and the Board Circular:- (a) Barmalt (India) Pvt. Limited vs. CCE, Delhi 2015 (38) STR 88 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and therefore, factory gate is the place of removal. He argued that any place where duty paid goods are stored, cannot be the place of removal. 4. I have considered the rival submissions. I find that Rule 2(l)(ii) of Cenvat Credit Rules, 2004 reads as follows:- (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and cleara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant have recovered charges from the buyers for warehousing along with service tax payable on the said charges, under the category of Business Auxiliary Service. The said charges are not included in the assessable value of pipes for the purpose of payment of Central Excise duty. It has been argued that the appellant are not only a manufacturer but also provider of services and therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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