2015 (7) TMI 506

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....utosh Nath, Asst. Commissioner (AR), for 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 ....

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....ings were initiated against the appellant and demand 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....

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....ansportation service is allowed upto the place of removal. In 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 ....

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....rt of export, I hold that the appellant is entitled to take Cenvat 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 o....