2016 (5) TMI 1280

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....arma, DR for the respondent ORDER The appellants are engaged in the manufacture of  Resin, Catalyst, etc. liable to central excise duty. They are availing cenvat credit of duty paid on capital goods and input services.  The Revenue entertained  a view that the appellants  availed cenvat credit  of service tax paid on GTA services on outward transport and the same is ....

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.... and incidental cost, if any. The excise duty is paid on such price. The goods cleared from their factory, through transit and till delivery  to the buyer at their premises, remained property of the appellant only. On acceptance of the goods upon delivery  in the buyers  premises, the payment is released. The property in goods remained with the appellant and as such, they are eligi....

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....e reliance placed by the Commissioner (Appeals) on the decision of Kolkata  High Court in Vesuvious India Ltd. - 2014 (34) STR 26 (Kolkata) is correct. He further submitted that outward  transportation of the goods upto the premises of buyers is not input service in terms of Rule 2 (l) of Cenvat Credit Rules, 2004. 4.  Heard both the sides and examined the appeal records. &nbs....

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.... goods till it reaches the premises of the buyer and the credit on outward transportation  service is  rightly eligible. The Hon'ble Karnataka High Court in the case of Madras Cements Ltd. (supra) examined the issue in detail and held that when the sale is concluded only after the delivery of the goods in the buyer's premises, the assessee will be entitled for the benefit of credit of se....