2018 (2) TMI 548

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....pondent(s): Shri A Mishra, Authorised 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....

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....n to daughter station being beyond the place 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 ha....

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....ghters station and 'repair and maintenance' also 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 daughte....

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....tation cost up to daughter station has been included in 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 Main....