2019 (8) TMI 95

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....re of Sugar and Molasses falling under Chapter 17011190 and 17031000 of Central Excise Tariff Act, 1985 and are availing cenvat credit on various inputs, input services and capital goods. During the course of scrutiny of returns, it was noticed that the assessee has wrongly availed cenvat credit of Rs. 4,18,980/- (Rupees Four Lakhs Eighteen Thousand Nine Hundred and Eighty only) on service tax paid towards outward freight. On these allegation, a show-cause notice dated 06.05.2019 was issued to the assessee for demanding the cenvat credit of Rs. 4,18,980/- (Rupees Four Lakhs Eighteen Thousand Nine Hundred and Eighty only) along with interest and imposition of penalty. By following the due process, the original authority confirmed the demand ....

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....nly the words "from" is replaced with "upto" and in the result the term used has become clearance of final product upto the place of removal. He also submitted that the Hon'ble Apex Court in the case of CCE Vs. Vasavdatta Cements Ltd. - 2018 (11) GSTL 3 (S.C) while interpreting the term "from the place of removal" in the definition of 'input service' given under Rule 2(l) of Cenvat Credit Rules, 2004 has held that the term "from the place of removal" which has to be either the place of depot or the place of customer, as the case may be and is not restricted to the factory gate of the manufacturer and accordingly has allowed the credit availed on transportation service availed for delivering the goods from the factory of the manufacturer to ....