2018 (11) TMI 1603

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....h, Advocates- for the appellant Shri. Vijay Gupta, Shri. A.K. Saini, ARs. - for the respondent ORDER Per Ashok Jindal: The appellants are in appeal against the impugned orders wherein the cenvat credit on outward transportation has been denied on FOR destination sales on the ground that place of removable is the factory gate and no cenvat credit is available to the assessee beyond the pla....

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....he place of removable is factory gate, therefore, after removable of the goods from the factory gate, the appellants are not entitled to avail cenvat credit of outward transportation service charges, hence, various show cause notices were issued to the appellant to deny cenvat credit. The matters was adjudicated and the adjudicating authority relied on the decision of Ispat Industries Ltd. reporte....

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....oval is a factory gate as after handing over the goods to the transporter, the supplier of the goods have no ownership of the goods, therefore, place of removal is factory gate and beyond that place for payment of any charges, the appellant is not entitled to avail cenvat credit. He also relied on the decision of this Tribunal in the case of Ispat Industries Ltd. (Supra). 6. Heard the parties and....

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....place of removal is buyer's place. As it has been decided that place of removal is buyer's place, therefore, following the analogies of this Tribunal i.e. in the case of export the port of export has been held as place of removal of goods, I hold that any expenses incurred by the seller of the goods till the buyer place is entitled to avail cenvat credit. In these circumstances, I hold that the ap....