2018 (2) TMI 548

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.... Representative ORDER Per: Mr Ashok Jindal The appellant is in appeal against the impugned order where Cenvat Credit on 'Outward Transportation' and 'Repair and Maintenance' of compressor maintained at daughter station has been denied. 2. The facts of the case are that the appellant is a public sector undertaking and manufacturing petroleum products. The appellant is also selling compressed n....

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.... of removal, therefore, they are entitled to avail Cenvat Credit on 'Repair and Maintenance Service' of the compressors maintained at daughter station. Aggrieved by the said order, the appellant is before me. 3. The Ld. Counsel for the appellant submits that on transportation cost upto the daughter station, the appellant is paying duty and the same has been added in the assessable value. Moreover....

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.... taken thereof. Therefore, 'Repair and Maintenance' service of compressors at daughter stations are Input Service. Therefore, they are entitled to avail Cenvat Credit. To support the contention he referred the Larger Bench decision of Parry Engg & Electronics P Ltd - 2015 (40) STR 243 (Tri. LB). 5. On the other hand the Ld. AR submits that daughter station is not the place of removable of goods b....

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....n the excisable value of the goods sold by the appellant. Therefore, in terms of the decision of the Tribunal in the case of Lafarge India Pvt Ltd (supra) the appellant is entitled to avail the credit on 'Outward Transportation Service' upto the daughter station as the place of removal. 8. With regard to the Cenvat Credit on 'Repair and Maintenance' of compressors at daughter station, I find that....