2018 (8) TMI 2000

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....regular Cenvat Credit. During the period from October, 2006 to March 2008, the Adjudicating Authority dropped the proceedings initiated vide Show Cause Notice. Department filed appeal before the Commissioner (Appeals). The Ld. Commissioner (Appeals) modified the Adjudication Order and allowed the appeal by confirming the demand of Rs. 2,05,058 /- along with interest and also imposed a penalty of equal amount under Rule 15 of Cenvat Credit Rules, 2004 read with Section 11 AC of the Central Excise Act, 1944. Hence, the assessee has filed the present appeal before the Tribunal. 3. The Ld. Counsel appearing on behalf of the appellant filed written submission and submits that the issue is confined to one item i.e. Bailey Bridge supplied to Go....

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....es which are used by the manufacturer, whether directly or indirectly, in or in relation to manufacture of final products and clearance of final products from the place of removal are concerned, they are treated as input services and Cenvat credit in respect of expenditure incurred in relation to such services would be admissible. The expression with which the CESTAT was concerned, and which was the subject matter of discussion, was as to what would be the meaning of "from the place of removal". Obviously, any input service given for clearance of the final products "from the place of removal" and tax paid thereon the Cenvat credit has to be given. The question is from the place of removal up to what place. The assessees had claimed the tax ....

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....or in relation to the manufacture of final products. It also includes clearance of final products from the place of removal. Therefore, services received or rendered by the manufacturer from the place of removal till it reaches its destination falls within the definition of input service. What are the services that normally a manufacturer would render to a customer from the place of removal? They may be packing, loading, unloading, transportation, delivery, etc. Though the word transportation is not specifically used in the said section in the context in which the phrase 'clearance of final products from the place of removal' is used, it includes the transportation charges. Because, after the final products has reached the place of removal,....