TaxTMI 
TaxTMI 
2014 (11) TMI 543
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....posed on Shri Anil Bansal, Director of the main appellant M/s Cantabil Retail India Limited and Rs. 2 lakhs on Shri Rajesh Rohilla, CFO. 2. The main appellant is engaged in the manufacture of readymade garments which they also sell through their retail outlets and through there commission agents. The impugned demand is in respect of cenvat credit taken as per the details given below:- S. No. Name of Services Services used Credit availed (including Edu. Cess & S.H. Edu. Cess) 1 Rent Service Tax paid on renting charges paid for company run Retail outlets, company owned warehouse for storage of duty paid goods. 61,82,902/- 2 Common Area Maintenance Charges Amenities charges Service Tax paid on the services provided by M....
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....uard against theft, fire, rioting and other natural calamities. 70,208/- 9 Software & Website maintenance and development Service tax paid on software & website development and maintenance services which is used for running nationwide inventory and sales control at company owned retail outlets, warehouses and commission agents. The system is so advanced each movement of a single garment can be monitored until it has being sold to consumer from any location across country by the company owned retail outlet or commission agent. 24,990/- 10 Commission charges Service tax paid on the commission charge paid for receiving the business auxiliary services from the commission agents who earn commission on sale of goods on behalf of the....
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....utlet/ warehouse of commission agents becomes the place of removal as they own and remain responsible for the goods upto the time of their sale from these retail outlets or upto the warehouses of commission agents as the case may be and the freight too is borne by them upto the retail outlets / agents warehouses but the adjudicating authority has held that their place of removal is factory gate. We find that as per Section 4(3)(c), the place of removal is inter-alia any other place or premises from where the excisable goods are to be sold after the clearance from the factory from where the goods are removed. In our view the appellants have been able to make out a good prima-facie case that in their case the place of removal will....