TaxTMI 
TaxTMI 
2020 (3) TMI 1206
X X X X Extracts X X X X
X X X X Extracts X X X X
....y 2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zone Bench, Ahmedabad in Appeals Nos.E/11098/2015, E/10271/2015­DB and E/11326/2017­DB respectively. 2 The Revenue has proposed the following question as substantial question of law: "(i) Whether in the facts and circumstances of the case, was the Tribunal right in law in allowing the appeal of the respondent to avail Cenvat credit of service tax on outward transportation for the period 2009­10 to 2013-14?" 3. The short controversy, which arises in these appeals, is with regard to denial of Cenvat Credit for the period from 2009­10 to 201314 of service tax paid on outward transportation of goods by the respondents. 4. The show cau....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... which shows that the prices are inclusive of freight and insurance and nothing extra has been charged. The goods are being cleared on FOR basis and all liabilities in respect of transportation of goods or damage to goods were on account of Appellants. They were liable for safe delivery of goods upto their customers doorstep. In such case when the sale of the goods is completed at the doorstep of the Customer or depot/ stockist as the case may be the point of sale shall be such doorstep. We find that the Circular No. 1065/4/2018 CX dt. 08.06.2018 issued by the CBEC in this context clarifies as under : 3. General Principle: As regards determination of 'place of removal', in general the principle laid by Hon'ble Supreme Court in the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s are to be sold can only be manufacturer's premises or premises referable te the manufacturer. If we were to accept contention of the revenue, then these words will have to be substituted by the words "have been sold" which would then possibly have reference to buyer's premises." 4. Exceptions: (i) The principle referred to in para 3 above would apply to all situations except where the contract for sale is FOR contract in the circumstances identical to the judgment in the case of CCE, Mumbai­III vs Emco Ltd 2015(322) ELT 394(SC) and CCE vs M/s Roofit Industries Ltd 2015(319) ELT 221(SC). To summarise, in the case of destination sale such as M/s Emco Ltd. and M/s Rootfit Industries where the ownership, risk in transit,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o the facts of each case to determine as to when the ownership in the goods is transferred from the seller to the buyer. The charges Which are to be added have put up to the stage of the transfer of that ownership inasmuch as once the ownership in goods stands transferred to the buyer, any expenditure incurred thereafter has to be on buyer's account and cannot be a component which would be included while ascertaining the valuation of the goods manufactured by the buyer. That is the plain meaning Which has to be assigned to Section 4 read with Valuation Rules. 13. In the present case, we find that most of the orders placed Withthe respondent assessee were by the various Government authorities. One such order, I.e., order dated 24&sh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y passed when intended to pass. (1) Where there is a contract for the sale of specific or ascertained goods the property in them is transferred to the buyer at such time as the parties to the contract intend it to be transferred. (2) For the purpose of ascertaining the intention of the parties regard shall be had to the terms of the contract, the conduct of the parties and the circumstances of the case. (3) Unless a different intention appears, the rules contained in Sections 20 to 24 are rules for ascertaining the intention of the parties as to the time at which the property in the goods is to pass to the buyer." 15. These are clear finding of facts on the aforesaid lines recorded by the Adjudicating Authority. However, t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing the issue on merit, the admissibility of the Cenvat Credit on outward GTA on the basis of provision under Cenvat Credit Rules itself, we need not to deal this aspect hence, the issue related to this fact left open. As regard the submission made by Ld. Counsel that they have been operating as per the guideline given in the Circular dated 22.12.2014 and 23.08.2007 which was operative at the relevant time, therefore, even though the same were withdrawn w.e.f. 08.06.2018, but at the relevant time the benefit of said Circular shall be available. We find force in the argument of the Ld. Counsel as the law on this issue has been settled time and again by the Hon'ble Supreme Court as per the judgment cited by the Ld. Counsel and on various othe....