2019 (4) TMI 725

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.....2017, for the period 01.10.2015 to 30.06.2017, disallowing credit availed of Rs. 20,41,762/- along with appropriate interest and penalty under 15(1) of the Central Excise Rules, 2004, for availing ineligible credit of service tax paid in respect of Outward transportation. On adjudication, the Original authority confirmed the demand of an amount of Rs. 20,38,452/- along with interest and imposed a penalty of Rs. 2,03,845/-, however, reduced to Rs. 50,961/- provided the demands paid within thirty days of the date of communication of the order. On appeal, the Commissioner (Appeals) has upheld the demand but set aside the penalty. Hence this appeal. II. Appeals No. 42662 of 2018 The appellants are manufacturers of excisable goods and are....

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....ion of "ínput service" with effect from 01.04.2008 vide Notification No. 10/2008 -CE (NT) dated 01.03.2008, however the department has issued a Circular No. 10/6/65/4/2018-CX., dated 08.06.2018, wherein certain clarifications have been issued with regard to the place of removal. Ld. Advocate submitted that since the goods were delivered at the buyer's premises therefore, the place of removal would be the buyer's premises and credit of such outward transportation of goods would be eligible to the appellant. He further placed reliance on the decision of this Tribunal in a batch of cases vide Final Order No. 40440-40450/2019 dated 25.02.2019, where the matter has been remitted to the adjudicating authority to reconsider the matter afres....