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2018 (7) TMI 687
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....bramaniyam, AC (AR) for the Respondent ORDER The sole issue to be decided in the above appeals is whether credit is admissible on GTA services upto the buyers premises for outward transportation of goods. 2. Heard the Ld. Advocate Shri Santhanagopalan for the appellants and the Ld. AR Shri R. Subramaniyam, AC, for the Revenue. 3. The appellant is a manufacturer of „Uninterrupted ....
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.... CCE (Appeal-I), Chennai, and therefore he is prosecuting these appeals. 3. The contentions of the Ld. Advocate are broadly classified as under:- i) The goods are sold by the appellant on FOR/FOB basis and accordingly the transfer of property in goods takes place only at the customers place. ii) The sale takes place at the customers place as per the understanding/contract betw....
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....no penalty is exigible. 4. Per contra, the departmental representative contends that the issue is no more res integra since the Hon'ble Apex Court in the case of CCE & ST Vs. Ultra Tech Cement Ltd. - 2018 (9) GSTL 337 (S.C.) has categorically interpreted the place of removal vis-à-vis the eligibility of Cenvat credit. He also relies on the judgment of the Hon'ble Apex Court in the case o....
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....ding that the Cenvat credit of Goods Transport Agency service availed by the transporter of goods from the place of removal to the buyers premises is not allowable for the relevant period. The Hon'ble Apex Court in the above case of Ultra Tech Cement Ltd., has not dealt with the issue involving FOR-destination sale. However, this decision applies to the period prior to 01.03.2008. The period invol....