9911796707
TMI Blog2024 (9) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... he period from 1st April, 2006 to 31st October, 2007, the appellant availed "container services" from M/s CONCOR for use in outward transportation of final product, i.e. sponge iron up to the place of the buyers and claimed cenvat credit and collected by M/s CONCOR in their bills as input service within the meaning of Rule 2 (l) of the Cenvat Credit Rules, 2004.. 3. Revenue sought to deny the cenvat credit to the appellant. Therefore, the show-cause notice dated 19.11.2008 was issued to the appellant by invoking extended period of limitation. The appellant contended the issue, but both the authorities below denied the cenvat credit on outward transportation agency service. Against the said order, the appellant is before us. 4. The ld.Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the CESTAT was concerned, and which was the subject matter of discussion, was as to what would be the meaning of "from the place of removal". Obviously, any input service given for clearance of the final products "from the place of removal" and tax paid thereon the Cenvat credit has to be given. The question is from the place of removal up to what place. The assessees had claimed the tax paid on the transportation of final products from the place of removal (i.e. the place of manufacture) to either the place to their respective depots or transport upto the place of the customers, if from the place of removal the goods were directly delivered at customers place. It is made clear that only first set of transportation from the place of rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the place of removal? They may be packing, loading, unloading, transportation, delivery, etc. Though the word transportation is not specifically used in the said section in the context in which the phrase 'clearance of final products from the place of removal' is used, it includes the transportation charges. Because, after the final products has reached the place of removal, to clear the final products nothing more needs to be done, except transporting the said final products to the ultimate destination i.e. the customer's/buyer of the said product, apart from attending to certain ancillary services as mentioned above which ensures proper delivery of the finished product upto the customer. Therefore, all such services rendered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transportation of inputs or capital goods but also includes outward transportation of the final product upto the place of removal. Therefore, in the later portion of the definition, an outer limit is prescribed for outward transportation, i.e., up to the place of removal. 7. As mentioned above, the expression used in the aforesaid Rule is "from the place of removal". It has to be from the place of removal upto a certain point. Therefore, tax paid on the transportation of the final product from the place of removal upto the first point, whether it is depot or the customer, has to be allowed. 8. Our view gets support from the amendment which has been carried out by the rule making authority w.e.f. 1-4-2008 vide Notification No. 10/2008- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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