TaxTMI 
TaxTMI 
2019 (11) TMI 1049
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....r CSH 39232990 of CETA, 1985. During the period from August 2013 to March 2014, it was noticed by the Department that the appellants had wrongly availed input service credit on the service tax paid on outward freight i.e., from the place of removal to the buyers premises. The Department alleged that since duty was discharged at factory gate point, the factory gate becomes the 'place of removal' and the outward freight which is used for clearance of final products beyond the factory gate did not fall within the purview of definition of 'input service' as per Rule 2(l) of CCR, 2004 and hence input service credit availed by the appellant becomes irregular. Accordingly, a show-cause notice dated 19/06/2014 was issued to the appellants covering ....
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....s should be treated to have been sold at the buyer's doorstep and in such a situation, the place of removal would be buyer's premises and not the factory/depot of the manufacturer. In support of her submission, she relied upon the following decisions: a. CCE V. Ramesh Food Products - 2004 (174) E.L.T. 310 (S.C) b. Govindanaik G. Kalaghatigi V. West Patent Press Co. Ltd. AIR 1980 Kar. 92 (Full Bench) c. Tribhovandas Purshottamdas Thakkar V. Ratilal Motilal Patel, AIR 1968 SC 372 d. Jayaswals NECO Ltd. V. CCE, 2006 (195) E.L.T. 142 (SC) e. Ultratech Cement Ltd. V. CCE, Final Order passed by the Division Bench of the Tribunal at Ahmedabad vide A/10373/2019 dated 25/02/2019 f. Sanghi Industries Ltd. V. CCE, Final Order passed by the....
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....i-III and others Final Order Nos. 40440 - 40450/2019 dated 25/02/2019 c. M/s. Honda Seil Power Products Ltd. Vs. Commr. of GST and Central Excise, Puducherry - 2019-TIOL-1553-CESTAT-MAD. d. Wheels India Ltd. Vs. Commr. of GST & Central Excise, Chennai North - 2019 SCC Online CESTAT 46 e. Commr. of Central Excise, Chennai-IV Vs. Lucas Tvs Ltd. - 2019-TIOL-1254-CESTAT-MAD. f. M/s. Ashok Leyland Foundry Division Vs. Commr. of GST and Central Excise, Chennai - 2019-TIOL-1318-CESTAT-MAD. g. M/s. Gulf Oil Lubricants India Ltd. Vs. CCE & ST, Vapi - 2019-TIOL-1547-CESTAT-AHM 6. After considering the submissions of both the parties and perusal of the material on record as well as the various judgments relied upon by both the parties cited....