TaxTMI 
TaxTMI 
2019 (4) TMI 1343
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....vices. 2. During the scrutiny of documents, it was found that they had availed CENVAT Credit of service tax paid on GTA and Courier Services, which were used for transporting the finished goods up to the buyer's premises. The Department was of the view that as per the definition of 'input services', as amended with effect from 01.04.2008, the credit on outward transportation of goods is eligible only up to the place of removal. Therefore, a Statement of Demand dated 05.05.2017 was issued proposing to recover the credit availed on outward transportation of goods alleging that the same is ineligible. After due process of law, the Original Authority vide Order-in-Original dated 31.05.2018 confirmed the demand, interest and imposed penalty. In....
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....yer's premises has to be considered as a document for deciding the place of removal for clearance of the finished goods. The allegation that the place of removal is the factory gate is therefore factually incorrect. 3.3 That the Tribunal in a batch of cases in M/s. Mahle Engine Components India Pvt. Ltd. Vs. C.C.E. & S.T., Chennai-III & Ors. reported in 2019 (4) T.M.I. 635 - CESTAT Chennai had remanded the matters to the adjudicating authority on the basis of the Circular dated 08.06.2018 issued by the Department. The Tribunal in the said judgement had directed the authorities below to determine the place of removal and then decide the eligibility of credit. She therefore requested that the appeal may be considered favourably. 4. Ld. AR S....
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....gibility of credit. In the present case, the Ld. Counsel for the appellant has submitted that they have produced purchase orders before the authorities below to establish that the clearance of goods/sale of goods was on FOR basis. 8.1 In paragraph 11 of the impugned order, although the Commissioner (Appeals) has referred to the Circular issued by the Board, has submitted that the appellant has not produced the necessary documentary evidence. It is also noted that the appellant could not produce any agreement/contract indicating FOR sale to its buyers. However, in a transaction of sale, it is not always necessary to enter into contracts/agreements for sale of goods/moveable properties. The practice may be to place a purchase order which is ....