2024 (7) TMI 1453

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....Resultantly, the amount of Rs.39,42,066/- as availed as Cenvat Credit for the period October 2016 to June, 2017 is alleged as a contravention of Rule 3 and 4 of Cenvat Credit Rules, 2004. Vide the Show Cause Notice No.1793 dated 25.10.2018 it is alleged that the C& F Agency Service is received by the appellant for loading and unloading of the goods after removal thereof from the factory to different warehouses and dealers point. Denying these warehouses and dealers points to be the place of removal, that the services of C & F agency is denied to be eligible input service. Hence the Show Cause Notice has proposed the reversal of the aforesaid amount of Cenvat Credit alongwith the proportionate interest and the appropriate penalties. The said....

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....l.) 5. It is mentioned that the Warehouse /Dealer Depot are duly been considered as the place of removal in the definition given in rule 2 (q) (a) of CCR 2004. Hence the service received for forwarding the stock transfer to these places is the service till the place of removal. Impressing upon that the warehouse /dealer depots are wrongly denied to be the place of removal, that the order under challenge is prayed to be set aside and appeal is prayed to be allowed. Ld. Counsel has also relied upon the decision of Bombay High Court in the case of Commissioner of Central Excise, Nagpur vs. Ultratech Cement Ltd. reported in 2010 (260) ELT 369 and has prayed for order under challenge to be set aside and appeal to be allowed. While making subm....

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....om where such goods are removed" 7. As apparent from the said definition clause (2) thereof includes warehouse to be a place of removal and clause (3) thereof includes depots as the place of removal. Admittedly, the cement manufactured by the appellant has been transferred to the warehouse/depot. Admittedly, the C & F Agency service is obtained for the transit from factory to warehouse or depot. As already observed from the above definition, the warehouses as well as depot are also the place of removal. The decision of Bombay High Court in the case of Ultratech (supra) as relied upon by the appellant has been upheld by Hon'ble Supreme Court in the case of Commissioner of Central Excise and Service Tax vs. Ultratech Ltd. reported in 2018 ....