2026-VIL-1618-CESTAT-HYD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Eligibility of CENVAT credit for Clearing and Forwarding services, Determination of place of removal in FOR-destination transactions, Invocation of extended period - Appellant manufacturer of cement cleared cement from factory and stock-transferred to depots managed by clearing and forwarding agents. Appellant availed CENVAT credit on service tax paid for C&F services. Department disallowed credit contending services were rendered beyond place of removal which was factory or depot - Whether C&F services relating to storage, handling, loading at depots constitute eligible input services and whether services for transportation and delivery at customer premises are covered under place of removal where cement sold on FOR-destination basis - HELD - Section 4(3)(C) of the CEA, 1944 includes depot and premises where excisable goods sold after clearance as place of removal. Services relating to receipt, unloading, storage, handling and loading at depots directly nexus with business of manufacture and sale and are eligible input services. For FOR-destination transactions, place of removal must be determined by examining contract terms applying principles that controlling factors include point of title passage, risk of loss, freight and insurance treatment and whether delivery at buyer premises was essential condition. Mere use of FOR-destination expression not conclusive - Matter requires limited factual verification per individual contracts. Dispute involves statutory interpretation and divergent judicial views existed. No positive fraud or deliberate suppression established. Extended period not invocable. Equivalent penalty also set aside - Eligibility of credit for transportation and delivery at customer premises remanded for verification of actual place of removal per contract terms – The appeal is allowed by remand
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