TaxTMI 
TaxTMI 
2024 (3) TMI 1039
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....input services as per the provisions of Cenvat Credit Rules, 2004. During the audit of the financial record of the appellant it was observed by the officers that they have availed Cenvat Credit of Service Tax paid on clearing and forwarding service received by them at the depot on the strength of invoices / vouchers issued by their head office having Input Service Distributor (ISD) registration. The department is of the view that the input service availed by the appellant at the depot level has nothing to do with the manufacture of the excisable goods either directly or indirectly in or in relation to the manufacture of the final product and clearance of the final product up to the place of removal. It has further been mentioned in the impu....
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....rovisions of Section 4(3)(c)(iii) of the Central Excise Act, 1944 which manifestly provides that whenever any excisable goods are cleared from the factory of the manufacture on payments of Cenvat Excise Duty at appropriate rate as stock transfer, to a depot or to the premises of consignment agent for the first sale of the said excisable goods from such depot or from the premises of his consignment agent, the place of removal of such excisable goods is not the factory gate of the manufacture but it is the depot of the manufacture or premises of the consignment agent as the case may be. Since, the ultimate sale of the product has taken place from the depot maintained by their consignment agents on their behalf and therefore, the place of remo....
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....cate has further mentioned that for the demand pertaining to period July, 2010 to May, 2013 has been issued by invoking extended time proviso under Section 11A read with Rule 14 of the CENVAT Credit Rules. In this regard the learned Advocate has submitted that there has been no suppression of the fact or misstatement or fraud as the department was fully aware about the activities of the appellant, it has been emphasized that the department has been undertaking regular audit of the appellant's financial records. The appellant have regularly been filing their central excise returns scrutiny and the show cause notice have been issued to them only from financial records of the appellant. There has been no suppression of facts, misstatement for ....
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....ave been permitted to be deposited without ¹[payment of duty;] ¹[(iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory, from where such goods are removed; // 2[(cc) "time of removal", in respect of the excisable goods removed from the place of removal referred to in sub-clause (iii) of clause (c), shall be deemed to be the time at which such goods are cleared from the factory;] (d) "transaction value" means the price actually paid or payable for the goods, when sold, and includes in addition to the amount charged as price, any amount that the buyer is liable to pay to, or on behalf of, the assessee, by rea....
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.... " 4. I have carefully considered the submissions made by both the sides and perused the record. I find that the dispute is in relation to Service of Storage and Warehousing at the premises of C&F Agent as the agent of the appellant from whose premises the sale of goods take place on behalf of the appellant only. In terms of Section 4 of Central Excise Act, the place from where the goods is sold is also the place of removal. In the present case since the sale of goods is from the C&F Agent's premises, the said premises is the place of removal. Therefore the service provided upto the place of removal is admissible input service in terms of Rule 2(1) of Cenvat Credit Rules, 2004. Even in terms of inclusion clause under Rule 2(1) ....