2024 (7) TMI 1453

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....6/- 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 proposal has been confirmed initially....

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....sidered 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 submissions with respect to this appeal and replying to the submissions made by ....