2019 (11) TMI 1050

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....der Central Excise and engaged in the manufacture of CNC Machines, special purpose machines, milling machines falling under CH 84 of CETA, 1985. During the scrutiny of the records of the unit, it was noticed by the Department that the appellants had wrongly availed input service credit on the service tax paid on outward freight for transporting finished goods from the factory to the buyers' premises. The Department alleged that since the factory gate is the 'place of removal' for the goods cleared by the assessee 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, the input service credit availed on the o....

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....om some other place after their clearance from the factory, then the 'place of removal' would be such other place. He also submitted that under the Central Excise Act, 1944 'sale' means transfer of possession of goods from one person to another for a consideration and if the same provision is applied to the 'place of removal', then it emerges that in case the possession of goods is transferred by the manufacturer to its buyers at the buyer's doorstep for a consideration, then the goods 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 his submission, he relied upon the following decisions: a....

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....d. She referred to the following decisions wherein the Hon'ble High Court of Madras as well as the various Benches of the Tribunal has remanded the case back to the original authority. a. Bata India Limited Vs. CC, CE & ST, Chennai-III- 2019 (24) G.S.T.L. 326 (Mad.) b. M/s. Mahle Engine Components India Pvt. Ltd. Vs. CCE & ST, Chennai-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-M....