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M/S. Hydro S&S Industries Ltd vs Commissioner Of Central Excise, ... on 11 January, 2013 cites

M/S Madras Cements Ltd vs The Commissioner Of Central Excise, ... on 29 May, 2012

4. After hearing both sides and on perusal of the records, I find that the Tribunal in the case of Madras Cements Ltd. (supra) held that after the amendment of Section 2(l) of CENVAT Credit Rules on 31.03.2008, the definition of input service means any service used by the manufacturer of final products, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of the final products upto the place of removal is an input service, on which credit would be eligible. The contention of the learned counsel for the appellant in this case is the place of removal is the customers premises. On a perusal of the purchase order at Page 40 of the appeal, it is seen that place of delivery is the customers works and the freight charges was also included. The invoice is at Page 40 of the appeal also established that the freight was paid by the appellant. The adjudicating authority observed that the insurance policy has no mentioned in particular transportation to a buyer and which is only open and general in nature. The case law relied upon by the authorised representative in the case of PMP Auto Components (P) Ltd. (suptra), wherein it was contended that the place of removal should be deemed to be buyers premises and air freight incurred for delivery to the buyers premises should be deemed to be input services. In that case, it was an export contract and the goods have to be delivered at the exporters premises abroad, which is not applicable to the facts of the present case. It is apparent from the documents placed by the appellant that the goods are delivered at the Customers premises. Hence, there is no reason to deny the CENVAT credit on GTA Service. Hence, there is no reason to deny the CENVAT credit on GTA Service. In view of that, the denial of credit is not sustainable. Accordingly, the impugned order is set aside. Appeal is allowed with consequential relief.
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