2012 (8) TMI 859

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....h, Advocate, for the Appellant. Ms. Sabrina Cano, Superintendent (AR), for the Respondent. ORDER These applications filed by the appellant seek waiver and stay in respect of total CENVAT credit of Rs. 8,91,414/- denied to them on clearing & forwarding agent's service (CFA service for short) and a penalty of Rs. 4,000/. 2. On a perusal of records and hearing both sides, I find that the ....

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....of the goods beyond the factory (place of removal), credit of such tax cannot be claimed by the appellant as this claim is directly hit by the amended definition of "input service" given under Rule 2(l) of the CENVAT Credit Rules, 2004. On the other hand, it is the case of the appellant that the sale of goods took place beyond the premises of the CFA and, therefore, those premises should be reckon....

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....d "upto" for the word "from" preceding the expression "the place of removal". According to the learned Superintendent (AR), the definition of place of removal under Section 4(3) of the Central Excise Act is not applicable. This argument flies in the face of Rule 2(t) of the CENVAT Credit Rules, 2004 which says that the words and expressions which have been used in these rules and not defined but d....