2022 (9) TMI 897

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....Mahesh Bhardwaj, Authorised Representative for the Respondent ORDER This appeal has been filed against the impugned Order dated 9.12.2021 passed by the Commissioner (Appeals), CE & CGST in Order-in-Appeal No. 322 (CRM)/CE/JPR/2019 , Jaipur by which the learned Commissioner rejected the appeal filed by the appellant by holding that there is no infirmity in the order passed by the Adjudicating....

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....for the purpose of passing on such credit of service tax paid before the date of the agreement therefore the same does not qualify as input service as per Rule 2(l) of Cenvat Credit Rules, 2004. The Revenue therefore demanded the wrongly availed Cenvat credit of such Service Tax by the appellant amounting to Rs.59,640/- for the period from January, 2016 to June, 2017. 3. I have heard learned co....

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....it, it was observed that the appellant was purchasing inputs on high sea sale basis from importers or in transit, and were filing Bill of Entry. It was also noticed that the appellant have purchased the goods from importers after entering into a contract, by way of signing of an agreement, which stipulated, the ownership of the goods will be transferred on the date of agreement by way of endorseme....

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.... available at the port for storage, on payment of storage charges. As the appellant purchased goods in transit under the terms of agreement, they paid various charges for taking out or delivery of the goods, including the storage charges for warehousing of the goods at Port by way of reimbursement and also paid service tax being applicable on such storage or warehousing charges. The issue is wheth....