2019 (7) TMI 625

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....es, 2004. During the course of audit, it was noticed that the appellants have availed credit of service tax paid on outward freight incurred for transportation of finished goods to the customer's premises during the period from July, 2015 to November, 2016. The department was of the view that the place of removal being the factory gate, the appellants are not eligible for the credit. Show-cause notice was issued proposing to recover the wrongly availed credit along with interest and also imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed penalties. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, the learned counsel Shri V....

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....d, Kutch (Gandhidham) reported in 2019 (2) TMI 1487 - CESTAT - Ahmedabad. Referring to the decision of the Hon'ble Apex Court in the case of Commissioner of Central Excise & Service Tax Vs M/s. Ultratech Cements Ltd., in Civil Appeal No.11261 of 2016, the learned counsel pointed out that in the said case, the Hon'ble Apex Court had decided that the outward transportation is eligible only upto the place of removal, when the place of removal is the factory gate. 3. The learned Authorised Representative for the Revenue Ms. T. Ushadevi, DC (AR) appeared and argued on behalf of the department. She supported the findings in the impugned order. She argued that the place of removal will be the buyer's premises only on satisfying three conditions....