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TMI Blog2024 (11) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... services received by the appellant to transport the cement from its factory to the buyer s premises sold on FOR (free on road) destination basis - place of removal - recovery alongwith interest and penalties - HELD THAT:- Since there were conflicting views, the issue was referred to the Larger Bench in Ramco Cement versus CCE [ 2023 (12) TMI 1332 - CESTAT CHENNAI-LB] . The Larger Bench decided tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gwat Dayal, authorised representative for the department ORDER P. V. SUBBA RAO The Order in Appeal dated 14.9.2021 Impugned order passed by the Commissioner (Appeals), Central Excise and CGST is assailed by M/s. Ambuja Cement Ltd. Appellant in this appeal. By the impugned order, the Commissioner (Appeals) dismissed the appellant s appeal and upheld the Order in Original dated 29.1.2021 passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x on the services. Input service is defined in Rule 2(l) of CCR as follows: (l) input service means any service, - (i) used by a provider of output service] for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes ******* 4. The term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant s factory. If the place of removal shifts to the buyer s premises, the services availed to transport the goods from the factory upto the buyer s premises will fall under the definition of input service under Rule 2(l) of CCR and CENVAT credit will be available on the GTA services availed for transporting goods upto the buyer s premises. This is the position of the appellant. 6. On the oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l gets shifted at the buyer s premises. Therefore, following the decision of the Larger Bench, it is held that the place of removal shifts to the buyer s premises and the appellant is entitled to CENVAT credit of the service tax paid on GTA services availed to transport the goods to the buyer s premises. 9. In view of the above, we set aside the impugned order and allow the appeal. (Order pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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