2016 (5) TMI 1240

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....ng on behalf of the Appellant argued that Appellant is availing area based exemption under Notification No.20/2007-CE dated 25.04.2007 for their unit situated in Sikkim. That Appellant is having godown in Siliguri which is outside the state of Sikkim and is selling goods from their depots outside Sikkim. It is the case of the Appellant that their godown at Siliguri or the depots from where the goods are sold are the place of removal under Rule 2(l) of the Cenvat Credit Rules, 2004 (CCR) when read with Section 4 of the Central Excise Act, 1944. That First Appellate Authority under Order-in-Appeal dated 13.08.2014 has rejected their claim with respect to GTA Services from the factory gate to the place of removal on the grounds that as per Not....

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....lation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal;" 4.1 From the above definition it transpires that Ce....