2017 (1) TMI 539

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....sel Filter inserts' falling under chapter heading 8421 of the Central Excise Tariff Act, 1985.  The department issued a Show-cause Notice dated 13.7.2009 proposing to recover Cenvat credit of service tax paid under Rule 14 of Cenvat Credit Rules, 2004 read with Section 11A of Central Excise Act, 1944 and also proposing to impose interest and penalty.   The appellant filed a reply and the Deputy Commissioner vide his Order-in-Original dated 13.11.2009 confirmed the demand and ordered recovery of Cenvat credit of Rs. 1,65,051/- availed by the appellant being service tax paid on 'outward transportation' during the period from November 2007 to January 2009 and also imposed penalty of equal amount under Rule 15(2) of the Cenvat Cr....

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....ase of Madras Cement Ltd. reported in 2015-TIOL-1682-HC-KAR-CX, which has been subsequently followed by Mumbai Bench of the Tribunal in the case of M/s Indo Count Industries Ltd. Vs. C.C.E. & S.T., Kolhapur [2016-TIOL-691-CESTAT-MUM].   He further submitted that  C.B.E.C. has issued  Circular No. 988/12/2014-CX dated October 20, 2014,  wherein in paragraph 5, the Board has clarified as under :- "5) It is reiterated that the place of removal needs to be ascertained in term of provisions of Central Excise Act, 1944 read with provisions of the Sale of Goods Act, 1930. Payment of transport, inclusion of transport charges in value , payment of insurance or who bears the risk are not the relevant considerations to asce....