2016 (7) TMI 1072

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.... appellant herein are manufacturers of Dry Mix Plasters and are availing cenvat credit on various inputs, capital goods and input services. The Appellant sell their product directly from their factory and also through various depots. In the State of Karnataka, the appellants have appointed a clearing and forwarding agent Viz.M/s.Ankur Enterprises, Bangalore and the services of M/s. TR Viswamavaharam, Cochin to carry out all the activities relating to the sale of the appellant's products. Proceedings were initiated against the appellants for two periods, March 2008 to September 2012 and December 2011 to September 2012, alleging that the appellant had availed cenvat credit on service tax paid on 'loading charges' for loading the g....

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....r appeal was rejected and the disallowance of credit was upheld. As regards penalty imposed for the issue pertaining to delivery charges the same was set aside but with regard to the penalty imposed for the dispute pertaining to loading charges the same was upheld. This appeal is against the common Order-in-Appeal No.145-146/2015 dt.12/06/2015. 6. The Appellant was represented by Shri R. Parthasarathy, Consultant and the Revenue was represented by Shri A. Celtus, ADC, (A.R). 7. Heard both sides in the matter and perused the records. The learned Commissioner (Appeals) has denied the credit for the reason that with effect from 01/04/2008, the words 'Clearance of final products from the 'Place of Removal', were substituted by....

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....ervices are related to the clearance of final product upto the place of removal, credit is eligible. It is relevant to state that the 'place for removal' has been defined under Clause (C) of sub-section (3) of Section 4 of the Central Excise Act,1944 which has been extracted in Para 7 of the impugned order which reads as under: "(C) Place of removal means - (i) a factory or any other place or premises of production or manufacture of excisable goods. (ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without payment of duty; (iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to....