2012 (11) TMI 1001

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....munication dated 15-4-2009 of the appellant, the place of removal of finished goods is the factory gate at Bahadurgarh. The appellant were availing services of manpower supply for loading and unloading of finished goods at Mundka in respect of which they took Cenvat credit amounting to Rs. 1,47,327/- during the period from May, 2006 to March, 2009. The Department was of the view that this service availed at transshipment point after the removal of the goods has no nexus with the business of the appellant. Accordingly, a show cause notice dated 19-2-2010 was issued for denial of Cenvat credit, its recovery along with interest and imposition of penalty. The show cause notice was adjudicated by the Assistant Commissioner vide order-in-original....

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....lation to clearances of the goods from the place of removal and therefore, the service in question, availed off the removal after the removal of the goods is covered by the definition of 'input service'. He, therefore, pleaded that the impugned order denying Cenvat credit in respect of manpower supply service received at their transshipment point is not correct. 4. Shri R.K. Mathur, ld. D.R. pleaded that services, in question, has been received after clearance from the factory, that as per the appellant's own admission the place of removal is the factory gate; that loading and unloading of the finished goods at the transshipment point after removal of the finished goods from place of removal has no nexus with the business activity of the....