TaxTMI 
TaxTMI 
2017 (3) TMI 1126
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....or cenvat credit and the service tax paid on GTA services availed for outward transportation of cement from the factory to the customer's premises. Accordingly to the appellant their sales were on FOR destination basis in the sense that during the transit the ownership of the goods was of the appellant, the rist of the loss of goods or damage to the goods was of the appellant, the freight charges upto the customer's premises was integral part of the price of the goods. However, the Department disputing this stand of the appellant was of the view that the appellant's sales are not on FOR destination basis and that it is the factory gate which is the place of removal and therefore, the appellant are not eligible for cenvat credit. On this bas....
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....d. Vs. UOI 2009 (14) STR 3 (P&H), the appellant is entitled to avail Cenvat Credit on outward goods transportation agency services. We further find that in the case of Madras Cements Ltd. Vs. Additional Commr. Bangalore 2015 (40) STR 645 (Kar.), the Hon'ble High Court has further held as under: "8. Having heard learned counsel for the parties and considering the facts and circumstances of this case, we are of the considered view that as long as the sale of the goods is finalized at the destination, which is at the doorstep of the buyer, the change in definition of 'input service' which came into effect from 1-4-2008 would not make any difference. A perusal of invoices makes it clear that the goods were to be delivered and sale completed at....
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....d Customs, Department of Revenue, Ministry of Finance, in its Circular dated 20-10-2014. 10. Sri C. Shashikantha, learned counsel for the respondents has submitted that he has received written instructions from the Commissioner of Central Excise and Service Tax, Bangalore, mentioning that in view of Rule 2(qa) of the Cenvat Credit Rules, 2004 and the clarification given in paragraph-6 of Board's Circular dated 20-10-2014, the contention of the appellant-assessee should not be accepted and as such, assessee would not be entitled to Cenvat credit on outward transportation of goods on the ground that the place where sale has taken place or property in goods have passed from the seller to the buyer is the relevant consideration to determine t....