TaxTMI 
TaxTMI 
2019 (10) TMI 590
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....tward transportation of goods from the factory/depot to the customers' premises/port of shipment during the period from June 2007 to April 2008 under the provisions of Rule 14 of the Cenvat Credit Rules, 2004 read with Section 73(1) of the Finance Act. The Commissioner has also held that the appellants are liable to pay applicable interest on the said amount under Section 75 of the Finance Act and also imposed penalty under the provisions of Rule 14(4) of the Cenvat Credit Rules, 2004. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of HR Coils/Sheets/Plates etc. falling under Chapter 72 of CETA, 1985 and are availing cenvat credit on inputs, capital goods and input services which are used ....
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....ppreciating the facts and the law. He further submitted that the appellants are entitled to the credit of service tax paid on Outward Transportation of Goods "from the place of removal" upto 31.03.2008. He further submitted that this issue is no more res integra and has been settled by the Apex Court wherein the Apex Court has held that the assessee is entitled to take cenvat credit of service tax availed on transportation of goods from the place of removal to the buyer's premises for the period up to 31.03.2008. He relied upon the following decisions: a. CCE & ST Vs. ABB Ltd. - 2011 (23) STR 97 (Kar.) b. Commr. of Cus. C.Ex. & S.T., Guntur Vs. Andhra Sugars Ltd. - 2018 (10) G.S.T.L. 12 (S.C) 4.1. He further submitted t....
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....ts are eligible for cenvat credit of service tax on transportation to the customer's premises even for the period w.e.f. 01.04.2008. He further referred to definition of 'input service' as well as 'place of removal' as defined in Clause (c) of sub-section (3) of Section 4 of Central Excise Act and submitted that the mere reading of the definition makes it clear that where the goods are not sold at factory gate but from some other place after their clearance from the factory, then the place of removal would be such other place. He also submitted under the Central Excise Act, 1944 'sale' means transfer of possession of goods from one person to another for a consideration and if the same provision is applied to the 'place of removal', then it ....
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....of Ultratech, various Benches of the Tribunal have allowed the cenvat credit on GTA and the Hon'ble Tribunal in various decisions has remanded the matter back to the lower adjudicating authority for the purpose of ascertaining whether the sales/clearance undertaken by the respective assessee's were under FOR basis. On this issue, they relied upon the following decisions: a. Bata India Limited Vs. Commr. of Cus. C.Ex. & S.T, Chennai - 2019 (24) G.S.T.L. 326 (Mad.) b. Mahle Engine Components India Pvt. Ltd. Vs. CCE & ST, Chennai Final Order Nos. 40440-40450/2019 dated 25.02.2019 c. M/s. Honda Seil Power Products Ltd. Vs. Commr. of GST and C.Ex, Puducherry - 2019-TIOL-1553-CESTAT-MAD. d. Wheels India Ltd. Vs....
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....¢ The exhaustive portion of the definition of 'input service' deals with service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products, it also includes clearance of final products from the place of removal. • In the first part of the restrictive definition 'clearance of final products from the place of removal' is expressly stated. Therefore, services received or rendered by the manufacturer from the place of removal till it reaches its destination falls within the definition of 'input service'. • Till amendment of the definition of 'input service' w.e.f. 01.04.2008, the words 'clearance from the place of removal' included transportation charges from the....