9911796707
TMI Blog2024 (1) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... AX, BANGALORE VERSUS M/S ABB LTD. AND OTHERS [ 2011 (3) TMI 248 - KARNATAKA HIGH COURT] , which was affirmed by the Hon ble Supreme Court in COMMISSIONER OF CENTRAL EXCISE, BELGAUM VERSUS M/S. VASAVADATTA CEMENTS LTD. [ 2018 (3) TMI 993 - SUPREME COURT] , that, for the period prior to April 2008, that coverage of outward transportation within the definition of input service in rule 2 (l) of CENVAT Credit Rules, 2004 is beyond dispute. It is also evident from the records that the first appellate authority deliberately preferred resort to interpretation afforded by decisions of the Tribunal over the ruling of the Hon ble High Court. The reversal of the order of the original authority, dropping proceedings for the period prior to April 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... December 2010 on the ground of ineligibility of tax paid on utilization of goods transportation agency service for outward movement of manufactured goods, is the determination of scope of input service in relation to domestic clearances up to March 2008 and on goods cleared for export for the period thereafter. 2. It is also submitted by the appellant that credit of ₹ 85,851 pertains to sales commission chargeable to tax under reverse charge for April 2008 and not to outward transportation which was the cavil of the appellant-Commissioner in proceedings before the first appellate authority. Furthermore, it was pointed out that credit of ₹ 26,97,510 for the period from February 2005 to April 2008 was covered in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is evident from the decision of the Hon ble High Court of Karnataka in re ABB Limited, which was affirmed by the Hon ble Supreme Court in Commissioner of Central Excise, Belgaum v. Vasavadatta Cements Ltd [2018 (11) GSTL 3 (SC)], that, for the period prior to April 2008, that coverage of outward transportation within the definition of input service in rule 2 (l) of CENVAT Credit Rules, 2004 is beyond dispute. It is also evident from the records that the first appellate authority deliberately preferred resort to interpretation afforded by decisions of the Tribunal over the ruling of the Hon ble High Court. The reversal of the order of the original authority, dropping proceedings for the period prior to April 2008, by the first appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon by Learned Authorized Representative, having been rendered in the context of goods cleared for domestic consumption, would not apply to export of goods. 7. The decision of the Hon ble High Court of Punjab Haryana in re Ambuja Cements Ltd and that of the Tribunal in re Rolex Rings P Ltd relied upon the master circular which was called into question by the Hon ble Supreme Court in re Ultra Tech Cements Ltd. However, the Tribunal in Kennametal India Ltd v. Commissioner of Central Excise, LTU, Bangalore [2016 (46) STR 57 (Tri-Bang)] has, by placing reliance on the specific exclusion afforded by circular dated 28th February 2015 of Central Board of Excise Customs (CBEC), held that 5. I have heard the learned Counsel for both th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading of the goods on the ship at the port of shipment. Further Section 4 of the Central Excise Act, 1944 inter alia states that the place of removal is any other place from where the excisable goods are to be sold after the clearance from the factory. Thus, the place of removal in case of export of goods is port of shipment. CHA services are utilized by the appellant before the goods were loaded on to the ship and therefore, the same falls within the definition of input services . Therefore, keeping in view the circular of the Board and the judgments cited at bar by the learned Counsel for the appellant, I am of the view that the impugned order is not sustainable and the same is set aside by allowing the appeal of the appellant with c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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