2016 (8) TMI 1261

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....for the Respondent. ORDER Denial of Cenvat credit of service tax paid on outward freight for delivery of goods at the buyers' premises is the subject matter of present dispute in both these appeals. 2. Sh. D.K. Tyagi, the Ld. Advocate appearing for the appellant submits that the purchase orders placed by the buyers of goods clearly specified that the FOR destination should be at their end ....

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....tes the findings recorded in the impugned order and also relies on the judgment of Hon'ble Supreme Court in the case of CCE Nagpur v. Ispat Industries Ltd. - 2015 (324) E.L.T. 670 (S.C.) and judgment of Hon'ble Calcutta High Court in the case of CCE Kolkata VI v. Vesuvious India Ltd. - 2014 (34) S.T.R. 26 (Cal.). 4. I have heard the Ld. Counsel for both sides and perused the records. 5.&ems....

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....Court in the case of Roofit Industries (supra) and Emco Ltd. (supra) have held that when the freight and the transit insurance are borne by the appellant for delivery of the goods at the buyer's premises, such place should be considered as the 'place of removal'. The judgment of Hon'ble Supreme Court cited by the Ld. Commissioner (Appeals) vide the impugned order in the case of Escorts JCB Ltd. v.....