2017 (10) TMI 282

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....tion. He argued that the Commissioner has relied on the Circular issued by the CBEC No.97/8/2007-ST dated 23/08/2007. 3. Ld. AR argued that the said circular clearly declares as follows: "It has however, clarified that this circular is intended only to clarify the scope of the Act and the rules, and therefore, in the event of any inadvertent inconsistency or contradiction between this circular and the provisions of the Act or the rules, the latter shall prevail. 3.1 He argued that in view of the above, the appellant should not have taken cognizance of clarification made in para 8 (c) as follows: (c) Issue : Up to what stage a manufacturer/consignor can take credit on the service tax paid on goods transport by road Comments : ....

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....e scope of the relevant provisions clearly, correctly and in accordance with the legal provisions. In conclusion, a manufacturer/consignor can take credit on the service tax paid on outward transport of goods up to the place of removal and not beyond that. In this connection, the phrase place of removal needs 8.2 determination taking into account the facts of an individual case and the applicable provisions. The phrase place of removal has not been defined in Cenvat Credit Rules. In terms of sub-rule (t) of Rule 2 of the said rules, if any words or expressions are used in the Cenvat Credit Rules, 2004 and are not defined therein but are defined in the Central Excise Act, 1944 or the Finance Act, 1994, they shall have the same meaning for....

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....haser at his door step; (ii) the seller bore the risk of loss of or damage to the goods during transit to the destination; and (iii) the freight charges were an integral part of the price of goods. In such cases, the credit of the service tax paid on the transportation up to such place of sale would be admissible if it can be established by the claimant of such credit that the sale and the transfer of property in goods (in terms of the definition as under Section 2 of the Central Excise Act, 1944 as also in terms of the provisions under the Sale of Goods Act, 1930) occurred at the said place. 3.2 Ld. AR further relied on the assertion that the appellants were not submitted the details of inputs service in which they were availing credit ....