2018 (9) TMI 739

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....ppellant had sold the sugar from these godowns. The godowns in question were hired by the appellant and service tax on renting of immovable property was paid on these godowns and appellant had taken credit of the same. Show Cause Notices were issued seeking to deny the CENVAT credit on the service tax paid on renting of immovable property on these godowns on the ground that "input service credit" can be availed only up to the "place of removal" and these godowns are beyond the "place of removal". It is also proposed to impose penalties on the appellant. The original authority confirmed the demands and imposed penalties and appellant's appeals to the first appellate authority were rejected vide the impugned orders. Aggrieved, these appeals a....

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....the first appellate authority. Learned Counsel submits that the definition of place of removal should be considered before deciding the entitlement of CENVAT credit in this case. The place of removal is defined as under Central Excise Act as follows: "(c) "Place of removal" means - (i) a factory or any other place or premises of production or manufacture of the 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 be sold after their clearance from the factory; 3. It is his argument that a depot, premises of a consig....