2016 (12) TMI 904

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....ellant Shri Ashutosh Nath, Asst Commissioner (AR) for the respondent Order The issue for consideration in this appeal of M/s Man Industries India Ltd against order-in-appeal no SB/74/LTU/MUM/2010 dated 18^th May 2010 of Commissioner of Central Excise & Service Tax (Appeals), LTU, Mumbai is eligibility for availment of CENVAT credit of tax paid on outward transportation The original author....

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....als Ltd [2012 (27) STR 127 (Guj)], of the Hon'ble High Court of Andhra Pradesh in Commissioner of Customs & Central Excise v. Grey Gold Cements Ltd [2014 (34) STR 809 (AP)]. Learned Authorized Representative relied upon the decision of the Tribunal in Maharashtra Scooters Ltd v. Commissioner of Central Excise, Pune-II [2015-TIOL-2016-CESTAT-MUM]. 3. The decision in re Cadila Pharmaceuticals Ltd....

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....rmination. Accordingly, the decisions of the various High Courts cited for the appellant were also perused and it is seen that these have ruled that freighting used for outward transportation of finished goods cannot be considered to be ineligible as 'input service' till 1st April 2008 when rule 2(l) of CENVAT Credit Rules, 2004 was amended. 4. However, it must be noted that CENVAT Credit Rules....

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....the scheme of CENVAT credit which is the crux of the dispute here. Appellant has admitted that freight on outward transportation was not included in the assessable value of goods on which the duty liability is discharged by recourse to CENVAT credit. If the contention of appellant that the value of the service claimed to be an 'input service' is not to be included in the assessable value of output....