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TMI Blog2020 (6) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... portation of goods to the buyer s premises. Credit cannot be allowed - appeal dismissed - decided against appellant. - Excise Appeal No. 30523 of 2018 - FINAL ORDER No. A/30889/2020 - Dated:- 12-6-2020 - HON BLE MR. ANIL CHOUDARY, MEMBER (JUDICIAL) HON BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Appearance Shri G. Prahlad, Advocate for the Appellant. Shri V R Pavan Kumar, Superintendent for the Respondent. [ORDER PER: P.V. SUBBA RAO] 1. Heard both sides and perused the records. 2. The present appeal has been filed by the appellant against Order-in- Appeal No.GUN-EXCUS-000-APP-199-17-18, dated 14.02.2018. 3. After hearing both sides and perusing the records, we find that the short issue to be decided is in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is available on the inputs and input services which are used in the manufacture of the product. Rule 2(l) of CENVAT Credit Rules, 2004 defines input service and it was amended w.e.f. 11.03.2008 as follows: (l) input service means any service, - (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products up to the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of the provider of output service or an office relating to such factory or premises, advertisement or sales promotion, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation used by the appellant qualifies as input service in terms of the definition of input service b) The value of services of outward transportation is included in the value of excisable goods and thus not allowing CENVAT credit thereon would be against the scheme of the CENVAT credit c) The includes part of the definition of the input service cannot restrict the means part of the definition d) CENVAT credit on outward transportation services is admissible as the sale is on FOR basis. 6. We find that this issue is no longer Res integra. It has been settled by the Hon ble Apex Court in the case of Ultra Tech Cement (supra) and the issues were identical. In that case, the original adjudicating authority namely the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ell as by the High Court. This was the main argument advanced by the learned counsel for the respondent supporting the judgment of the High Court. 9. We are afraid that the aforesaid approach of the Courts below is clearly untenable for the following reasons : 13. The upshot of the aforesaid discussion would be to hold that Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer s premises was not admissible to the respondent. Accordingly, this appeal is allowed, judgment of the High Court is set aside and the Order-in-Original dated August 22, 2011 of the Assessing Officer is restored. 7. We further note that after the aforesaid judgment a review petition was filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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