2020 (6) TMI 354

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fter hearing both sides and perusing the records, we find that the short issue to be decided is in a case where goods (cement) is sold by the assessee to their customers on FOR destination basis, if the appellant can claim CENVAT credit on the outward transportation of goods from their premises to the buyers premises or otherwise. It is the case of the appellant that when they sell goods on FOR (buyer's premises) basis, the "place of removal" shifts to the buyer's premises as held by the Hon'ble Apex Court in the case of Roofit Industries [2015 (319) ELT 221 (SC)] as the sale takes place only at the buyer's premises. Therefore, they are entitled to the benefit of the CENVAT credit on the outward transportation of goods up to the buyer's pre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....utput service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal; Prior to 01.03.2008 the words used in this definition were "outward transportation from the place of removal". Thus upto 01.03.2008 all assessees were entitled to claim CENVAT credit on outward transportation of goods. After 01.03.2008 they were entitled to claim ben....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Court in the case of Ultra Tech Cement (supra) and the issues were identical. In that case, the original adjudicating authority namely the Assistant Commissioner had denied the benefit of CENVAT credit on the outward transportation of the goods from the factory to the buyer's premises when the sale was on FOR destination basis. The assessee challenged the order of the original authority and the Commissioner (Appeals), relying on the Board Circular dated 23.08.2007 has held that the appellant is entitled to the benefit of CENVAT credit on the outward transportation of goods up to the buyer's premises. This order of the Commissioner (Appeals) was also upheld by the Hon'ble CESTAT, Bangalore and Hon'ble High Court of Karnataka. The approach o....