2019 (12) TMI 637

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....Brief fact of the case is that during course of CERA audit in the factory of appellant, it was observed that appellant had availed CENVAT Credit of Rs. 6,06,329/- of Service Tax on outward transportation incurred for transport of final of product up to the customer's premises during the above referred period and the same was further utilised for payment of Central Excise duty on the excisable goods manufactured and cleared for home consumption. It was by the respondent department that such availment of credit was not covered within the definition of input service as given in Rule 2(l) of the CC Rules, 2004 for which appellant was put to show cause, matter was adjudicated, upon duty demand along-with equivalent penalty and interest were conf....

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....t in the case of ABB Ltd reported in 2011-TIOL-395-HC (Kar) and in the recent judgement pronounced by Hon'ble Supreme Court in the case of Commissioner of Central Excise, Belgaum v. Vasavadatta Cements Ltd reported in 2018 (11) G.S.T.L.3 (S.C.), as has been contented by Learned Counsel for the appellant Mr. C.S. Biradar. On the contrary Learned Authorised Representative for the respondent department supported the reasoning and rationality of the order passed by the Commissioner (Appeals) and cited a case law reported in 2015 (324) E.L.T. 360 (SC) in the case of Commissioner Customs and Central Excise v. ISPAT Industries Ltd to argue that cost of transportation from the place of removal to the place of delivery is to be excluded from the ass....