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of <h1>Tribunal grants Cenvat credit for outward transportation, citing sales at depot & freight inclusion.</h1> <h3>M/s Triveni Conductors Ltd. Versus CCE & ST, Indore</h3> M/s Triveni Conductors Ltd. Versus CCE & ST, Indore - TMI Issues involved:Disallowance of Cenvat credit for service tax paid on outward freight (GTA Service).Analysis:- The appellant argued that the definition of input service in Cenvat Credit Rules, 2004 includes outward transportation from the place of removal, citing relevant case laws.- The appellant emphasized the importance of the definition of place of removal under the Central Excise Act, stating that if sales occur after removal from the factory, that place is considered the place of removal for the purpose of claiming credit on outward transportation.- The appellant highlighted that the majority of sales are from the depot, and transportation costs to the depot are included in the assessable value for duty payment, making the service tax credit on outward transportation admissible.- The appellant supported their argument with additional case laws to strengthen their position on claiming Cenvat credit for outward transportation.- The Revenue, represented by ARs, upheld the lower authorities' decisions to deny Cenvat credit on outward transportation service tax.- The Tribunal analyzed the facts, submissions, and case laws cited by both parties, concluding that the appellant's sales predominantly occurred at the depot, justifying the claim for Cenvat credit on outward transportation.- The Tribunal noted that the appellant included outward freight charges in the value of goods sold for Central Excise duty payment, further supporting the eligibility for Cenvat credit on outward transportation.- Relying on relevant case laws, including decisions from the High Courts, the Tribunal allowed the appeal, granting the appellant the Cenvat credit on the input service of outward transportation.This detailed analysis of the judgment comprehensively covers the issues involved and the arguments presented by both parties, leading to the Tribunal's decision in favor of the appellant regarding the Cenvat credit for service tax paid on outward freight.
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