TaxTMI 
TaxTMI 
2015 (7) TMI 506
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....or the Respondent. ORDER The appellant is in appeal against the impugned order denying input service credit of the service tax paid on outward transportation service for the period November 2010 to July 2011. 2. The appellant is a manufacturer of sugar and molasses. They transport the goods to various locations and claim input service credit on outward transportation service. On scrutiny ....
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.... of reversal of Cenvat credit along with interest was confirmed. Aggrieved by the order, the appellant is before me. 3. Heard both sides. 4. The learned Counsel appearing for the appellant submits that in the case of levy of sugar, as per the contract between the appellant and the customers they are required to deliver the sugar at railway station hence, the place of removal is railw....
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....n this case, the appellant is not manufacturing dry sugar and cleared as such to their sister unit and bear the transportation cost. Therefore. they are entitled for Cenvat credit as they have bear the cost of transportation upto the place of their sister unit. It is further contended that it is a revenue neutrality situation as whatever credit availed by the appellant was available to their siste....
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.... credit as in the case of levy sugar the place of removal is railway station and in the case of export of place of removal is load port. Same view has been taken in the case of M/s. T.K. Warana S.S.K. Ltd. vide Order No. A/1399/2014/SMB/C-IV, dated 5-8-2014. Therefore, I hold that the appellant is entitled to take Cenvat credit on outward transportation service in the case of transportation of lev....