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TMI Blog2022 (5) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... sing at the premises of C F Agent as the agent of the appellant from whose premises the sale of goods take place on behalf of the appellant only. In terms of Section 4 of Central Excise Act, the place from where the goods is sold is also the place of removal - In the present case since the sale of goods is from the C F Agent s premises, the said premises is the place of removal. Therefore the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to Cenvat credit in respect of Storage and Warehousing Service for storage of goods at the premises of C F agent in relation to onward sale of goods, cleared by the appellant from the factory. 2. Shri Prasanna Sudke, learned Chartered Accountant appearing on behalf of the appellant submits that all the services upto the place of removal are admissible input service, in terms of Rule 2(l) of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Gujarat High Court in the case of CCE, Ahmedabad vs. Cadila Healthcare Limited 2013 (30) STR 3 (Guj.). 4. I have carefully considered the submissions made by both the sides and perused the record. I find that the dispute is in relation to Service of Storage and Warehousing at the premises of C F Agent as the agent of the appellant from whose premises the sale of goods take place on beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that time of sales commission is only after the sale of goods which is beyond the place of removal. For this reason, the Hon ble High Court denied the Cenvat credit. In the present case, the facts are totally different as the service of Storage and Warehousing is provided before the sale of goods i.e. upto the place of removal, therefore the ratio of judgment in the case of Cadila Healthcare ..... X X X X Extracts X X X X X X X X Extracts X X X X
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