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TMI Blog2023 (8) TMI 1314X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of input services towards Belt Joining Services were received prior to 01.04.2011, they would be eligible for the Cenvat credit. This fact is required to be verified by the Adjudicating Authority and should be allowed by him in such cases. Way Bill Generation - H.O Rent - H.O Car Parking - H.O other Services - HELD THAT:- The input services used are essential for carrying out the business activities of the Appellant. Therefore, they are eligible for the Cenvat credit only. The appeal to this extent is allowed. Thus, no case of suppression has been made out by the Department. Further, it is seen that in respect of four out of the five services, it has been held that the Appellant is eligible for Cenvat credit. Even in the case of Belt Jointing Services, the amendment came into effect only from 01.04.2011 only. Therefore, the penalty imposed under Section 11AC is not called for and the same is set aside. Appeal disposed off. - HON BLE MR. R. MURALIDHAR MEMBER ( JUDICIAL ) For the Appellant : Mr. Anupam Samadder, Senior D.G.M. For the Respondent : Mr. S. S. Chattopadhyay ORDER PER R. MURALIDHAR : The Appellant is a manufacturer of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Canvassing procurement of export and domectic order, preparation of export documentation rate negotiation and finalisation of sale, rate negotiation for import and domestic procurement, Audit etc HO car parking : 46,350.00 92,700.00 83,430.00 Cark parking used for foreign and domestic customer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffice premises of the manufacturing unit. All the essential works of purchase, marketing, accounting, audit and administrative works are all carried out from this premises. The presence of Head Office is essential for carrying out that business activity of the Appellant. Therefore, they have correctly taken the Cenvat credit of the Service Tax for the rent paid to the Landlord of the Head Office premises. iv) H.O. Car Parking :As described above, the Head Office is carrying on all the business activities of the Appellant. The Appellant is also taking the car parking space on rent for the officials working at the Head Office. Therefore, even this service forms part of the business activities of the Appellant. v) H.O. other Services :At Head Office, the Appellant engages various services towards water supply, lift service, generator and garbage service etc. All these are essential to carry out the business activity at the Head Office. Therefore they are eligible to take the Cenvat credit in respect of such services. 3. The authorized representative of the Appellant submits that all the above services are covered within definition of input services in terms of Rule 2(l) of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are used up to the place of removal . In this case, the Appellant has taken a stand that the sale is taking place at the end of the buyer. As the removal is taking place at the end of the buyer s premises, he submits that the buyers place would be the place of removal . This argument of the Appellant is not acceptable. It has been clearly held in the case of CCE Nagpur vs. Ispat Industries Limited by the Hon ble Supreme Court that the place of removal cannot be the place of buyer under any circumstances. The Hon ble Supreme Court had also noted that when the invoices are made at the factory premises and the Sale Tax on goods are discharged with the jurisdiction authorities of the factory premises, the sale is to be taken as taking place at the factory premises only which would be the place of removal . Therefore, in this case also as the Appellant has cleared the goods to the buyer in CKD from the factory premises, the place of removal in this case would be that of the Appellant s factory only. Therefore, I hold that the Belt Joining Services used by the Appellant at the buyers end, would not be an eligible service for taking Cenvat credit. 7. The provision that the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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