2015 (12) TMI 1569

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.... The respondents, M/s Thermax Ltd., are availing credit of Service Tax paid on services rendered by CHA, Port authorities and in storage and warehousing etc. in respect of the goods exported by them. The Revenue issued notice seeking to deny credit on these services on the ground that these services are not covered by the definition of input services as prescribed under Cenvat Credit Rules, 2004.....

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...., the Commissioner (Appeals) allowed the appeal of the respondents. 2. Aggrieved by the said order, the Revenue is in appeal before this Tribunal. It was argued that as per Section 4(3)(c) of the Central Excise Act, the place of removal is defined as follows: - "factory premises, warehouse or other premises where excisable goods have been permitted to be deposited without payment of du....

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....f Associated Strips Ltd. Vs. Commissioner of Central Excise, New Delhi - 2002 (49) RLT 506 (SC), wherein it has been held that when the sale of goods taken place at the factory gate, place of removal was not the premises of buyers. He also relied on the decision of the Tribunal in the case of Excel Crop Care Ltd. Vs. Commissioner of Central Excise, Ahmedabad - 2007 (7) STR 451 (Tri), wherein it ha....

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....e included services "used by the manufacturer where directly or indirectly, in or in relation to manufacture of final products from the place of removal". The words "from the place of removal" were subsequently changed to "upto the place of removal" on 1.4.2008. Learned Counsel argued that prior to 2008, there was no restriction on availment of input services even if, they were received after remo....