2015 (2) TMI 793

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....and rectified spirit, special denatured spirit. Further, the appellant availed CENVAT Credit of the inputs and input services for the purpose of manufacture and removal of goods. For the period August, 201 to September, 201 the appellant had taken credit for outward transport charges paid in terms of sale for delivery of sugar from their factory to the nearest railway station (FOR basis). As per the terms of sale the appellant had to deliver the goods from factory to the Port of Export at Mumbai and Gujarat for sale of levy sugar and for the purpose of export, the goods were sold on FOB basis and accordingly, the appellant incurred transport charges upto Port and Port Handling Chares at the port for which the appellant took CENVAT Credit an....

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.... Court of Karnataka in the case ofABB Ltd. - 2011 (23) STR 97, wherein it is held that from 10.4.2004 onwards because of amendment to the definition on input services, the outward transportation no longer remains as input service as it has been specifically mentioned. However, it has been observed that CENVAT Credit can be availed in case the assessee fulfils the condition laid down under the Board's circular dated 23.8.2007. The proposed demand of CENVAT Credit was confirmed along with interest and equal amount of penalty was imposed under Rule 15 of the Cenvat Credit Rules, 2004 read with Section11AC of the Central Excise Act. 2.1 Being aggrieved, the appellant had preferred appeal before the Commissioner (Appeals), who vide his orde....

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....007 and in such circumstances, it is entitled to take CENVAT Credit of outward transportation of freight. 4. The learned Assistant Commissioner (AR) appearing for the Revenue relies on the impugned order and states that the appellant be put to terms. On query from the Bench with regard to the finding of facts recorded by the jurisdictional authority in favour of the appellant, the learned AR has nothing to say. 5. Heard both sides. As the matter is covered by the ruling of the Tribunal in the case of M/s Anshul Steels Ltd. vide final order no. A/783-784/14-SMB/C-IV dated 8.4.2014, after waiving the requirement of pre-deposit, I take up the appeal for final disposal. 6. Having considered the rival contentions and the grounds of appeal, I ....