2019 (8) TMI 759

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....arthikeyan For the Appellant : Mr.A.P.Srinivas Sr.Standing Counsel For the R1, R2 : Mr.S.Jaikumar, Tribunal JUDGMENT VINEET KOTHARI, J., The Revenue has filed this Appeal aggrieved by the order dated 27.07.2011 passed by the learned Tribunal disposing of a batch of appeals on the issue, whether the transportation charges incurred by the manufacturer for clearance of final product fr....

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....he judgments cited at the Bar, viz., [1]CCE Vs. Vasavadatta Cements Limited reported in 2018 [11] GSTL 3 [SC] decided on 17.01.2018 ; and [2] CCE Vs. Andhra Sugars reported in 2018 [10] GSTL 12 [SC] decided on 05.02.2018. The relevant paras relied on by the learned counsel for the appellant/Revenue are quoted below from these two judgments:- [1]CCE Vs. Vasava Dutta reported in 2018 [11....

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....to be satisfied to cover the case within ''place of removal''. The three conditions contained in the circular are [i]regarding ownership of the goods till the delivery of the goods at the purchaser's door steps ; [ii]seller bearing the risk of or loss or damage to the goods during transit to the destination and [iii]freight charges to be intergral part of the price of the goods....

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....lace of removal is the factory premises of the assessee, outward transportation 'from the said place' would clearly amount to input service. That place can be warehouse of the manufacturer or it can be customer's place if from the place of removal of goods are directly dispatched to the place of the customer. One such outbound transportation from the place of removal gets covered by th....