TaxTMI 
TaxTMI 
2026 (2) TMI 839
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.... of services in the category of 'Maintenance and Repair Service' and 'Erection, Commissioning and Installation Services' and registered for the same; the appellants have availed CENVAT Credit of service tax paid on various input services; during the course of audit of the records of the noticee for the year 2009-10 it appeared to the revenue that the appellants have availed inadmissible CENVAT Credit on 20 different input services viz. Bank Charges, CHA Services, Freight and Forwarding Services, Professional Services, Insurance Services, Taxi Services, Telephone Services, Cargo Services, Courier Services, Repair & Maintenance Services, Placement Services, Labour Services, Security Services, House Keeping services, Chartered Accounta....
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....he appellant's own case vide Final Order no. 96/2012 dated 15.02.2012; the credit was availed after duly informing the department vide letter dated 20.12.2012. 2.1 Learned Advocate further submits that it was incorrect on the part of the revenue that there is no separate agreement indicating that the freight charges are included in the sale price; it is a well settled proposition that invoice itself constitutes a contract; in fact, Indian Contact Act, 1872 also recognizes oral arguments. He submits that the freight charges were not recovered from the customers as is evident by the chartered accountant's certificate; it is incorrect to argue that CA certificate being filed belatedly cannot be relied upon; this issue was squarely addressed....
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....ls Ltd. E/52257/2016-EX/SM, Delhi * Bhagwati Power & Steel Ltd. appeal No. 53718/2018SM/Delhi * Taj Sats Air Catering Ltd. appeal No. 88499/2018-Mumbai 3.1 Regarding the courier Services he submits that the reasons for rejection on this count were based on assumptions and conjectures; the Courier Services were availed for essential business services only for dispatch of documents, samples, brochures, product manuals etc.; the appellant being a service provider also the CENVAT Credit is admissible to them. He relies on Hawkins Cookers Ltd, 2021 GSTL 137 (Tri. - Mumbai). 4. Regarding the denial of credit of installation and Commission Service, he submits that the credit was disallowed on the presumption that the assess....
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....ion to the findings in the impugned order and submits that the adjudicating authority has not discussed as to how the services in relation to transportation of finished goods to customer/consignee premises is covered under the definition of input services during the relevant period. He submits that Tribunal held categorically in the following cases that transportation beyond the place of removal is not covered in the definition of input services and the credit on the same is admissible after 01.04.2008 Ultra Tech Cement Ltd 2018 (9) GSTL 337 (S.C.); 2018 (13) GSTL J101 (S.C.); 2019 (28) GSTL 84 (Tri.- Hyd.); 2019 (336) ELT 891 (Tri. - Chan.) 7. Learned Authorized Representative further distinguishes the cases relied upon by the appellant....
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....ansit, remained with the seller till goods are accepted by buyer on delivery and till such time of delivery, seller alone remained the owner of goods retaining right of disposal, benefit has been extended by the Apex Court on the basis of the cases. 32. This circular bind the respondents though it had been issued by the CBIC on 8-6-2018 after the decision rendered in the instant case by the CESTAT on 27-2-2018. 33. In Ranadey Micronutrients etc. v. Collector of Central Excise, AIR 1997 SC 69 1996 (87) ELT. 19 (SC) = 1996 taxmann.com 360 (SC) the Supreme Court held that in view of Section 378 of the Central Excise & Salt Act, 1944, instructions issued by the Board in order to ensure uniform practice of assessment of excisab....
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....e-to-one co-relation and it has no need to establish nexus of the input services with manufacturing activity. 37. Reliance was also placed by the Tribunal on its Larger Bench decision in M/s Ramco Cements Limited v. Commissioner of Central Excise, Puducherry, Appeal No. E/40575/2018, dt. 21-122023, wherein the Larger Bench had held that the credit availed on outward transportation services is eligible when the freight charges are included in the taxable value. 38. Therefore, we hold on issues mentioned above that the Tribunal was not justified in holding that place of removal for the GTA Services provided under FOR sale contract is the manufacturer's premises and not the place where the goods are sold; that the Tribuna....