2017 (10) TMI 1116

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.... : Girish K, Chartered Accountant For the Respondent : Dr. J. Harish, Dy. Commissioner(AR) ORDER M. V. Ravindran (Judicial Member) This appeal is directed against Order-in-Appeal No. 159-160-2015-CE dated 23/03/2015. 2. Heard both sides and perused records. 3. The issue that falls for consideration in this appeal is whether appellant is eligible to avail CENVAT credit of service ....

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....made by him is under Section 4A of the Central Excise Act, 1944. It is also his submission that the concept of place of removal under Section 4 will be equally applicable to Section 4A and it has been held that the delivery of the goods at the premises of purchaser has to be considered as place of removal. In support of his submission, he draws my attention to the various purchase orders placed by....

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....of removal cannot be imported into Section 4. As regards the CEVNAT credit available on the service tax paid on outward freight services in respect of clearances made to the purchasers under the transaction value of the Section 4, it is his submission that the matter needs reconsideration by the lower authorities as there are no findings. 6. On consideration of the submissions made by both the ....

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....t of service tax paid on outward transportation, as I find that all clearances to their purchasers were ex-works of the recipient of the goods (free of road). On this factual matrix the point made by the learned Chartered Accountant that they are eligible to avail the CENVAT Credit of the service tax paid on outward freight transaction value needs to be upheld. At the same time, to quantify the ex....