2019 (11) TMI 1372

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s.7920/2019, 7255/2019 & 8049/2019) - -<br>Central Excise<br>HON'BLE MR. JUSTICE A.M. KHANWILKAR AND HON'BLE MR. JUSTICE DINESH MAHESHWARI For the Petitioner : Mr. Shyam Divan, Sr. Adv., Mr. Sanjay Jhawar, Adv., Mr. Rishabh Sancheti, Adv., Mr. Sudipto Sircar, Adv., Ms. Padma Priya, Adv., Mr. Anchit Bhandari, Adv., Mr. K. Paarivendhan, AOR For the Respondent : Mr. K. Radha Krishnan, Sr. Adv.,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "From the above discussion it is clear that the buyer's premises are the 'Place of Removal'. As submitted in Ground 1 above, outward transportation up to the 'Place of removal' qualifies as 'Input service'. Thus in &nbsp;the current case, outward transportation up to buyers premises qualifies as 'Input Service'. In view of above submission, the Appellant humbly submits that they have correctl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to have disposed of the same by a general observation, as is noticed from the analysis in the impugned judgment. Relevant portion of the impugned judgment reads as under: "On hearing learned counsel for the parties and perusing the material on record, we find that in view of the amended definition of "input service" w.e.f.01.03.2008 as also in the light of judgment of the Supreme Cour....