9911796707
TMI Blog2024 (7) TMI 1453X X X X Extracts X X X X X X X X Extracts X X X X ..... to the warehouse/depot. Admittedly, the C F Agency service is obtained for the transit from factory to warehouse or depot. As already observed from the above definition, the warehouses as well as depot are also the place of removal. The decision of Bombay High Court in the case of CCE, NAGPUR VERSUS ULTRATECH CEMENT LTD., [ 2010 (10) TMI 13 - BOMBAY HIGH COURT] as relied upon by the appellant has been upheld by Hon ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [ 2018 (2) TMI 117 - SUPREME COURT] . The ratio of the decision is that all input services as has been received till the place of removal are eligible for the availment of Cenvat Credit. Thus, it is clear that the service of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally vide Order-in-Original No.50/2021 dated 10.12.2021. Appeal against the said order has been rejected vide Order-in-Appeal No.139/2020 dated 20.12.2022. Still being aggrieved, the appellant is before this Tribunal. 2. I have heard Mr. S.C. Vaidyanathan ld. Counsel for the appellant and Mr. Rohit Issar, Authorised Representative for the Revenue. 3. Ld. Counsel for the appellant has mentioned that the issue involved herein is no more res-integra. The C F Agent Service is an input service in relation to manufacture and the clearance of final product upto the place of removal is eligible for the availment of Cenvat Credit in terms of Rule 3 of CCR, 2004. Appellant s own case in the matter of Ambuja cements Ltd. vs. Commissioner of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant, ld. DR has acknowledged the Departments own decision passed in appellant s own case for the immediately preceding period. It has also been acknowledged that the Department has not gone in the appeal against the said decision. The present appeal is prayed to be disposed of accordingly. 6. Having heard the rival contentions and perusing the record, I observe that the impugned order-in-appeal has denied the cenvat credit on clearing and forwarding agent services used by the appellants for loading/unloading of goods from the appellant s factory to the appellants warehouses/depots on the ground that such services are used beyond the place of removal. The only issue to be adjudicated accordingly is as to whether the warehouse / depots are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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