TaxTMI 
TaxTMI 
2019 (4) TMI 1949
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.....R. Gupta & Shri K. Poddar, Authorised Representatives for the respondent ORDER Heard the parties. The issue in this appeal is whether the appellant in the facts and circumstances, is entitled to cenvat credit on output transportation charges incurred by them, for delivery of their excisable goods from factory to the premises of the buyer. 2. The admitted facts are that the appellant is manufac....
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....transportation charges and also utilised the input credit for payment of central excise duty. It appeared to Revenue that in the facts and circumstances, place of removal'' is the factory gate of the appellant, and as per amended definition of "input service" w.e.f. 1.4.2008, the appellant is not entitled to cenvat credit for the period in dispute from July, 2009 to March, 2010. Further, the facts....
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....er, there is risk in transit. It is of no consequence, that the transportation charges or freight are being reimbursed by the buyer. Further, he relies on the Coordinate Bench's Ruling of this Tribunal in the case of Shubhalakshmi Polyesters Ltd. - 2017 (5) GSTL 310 (Tribunal-Ahmd.), wherein it was held that Cenvat Credit Rules allows the credit of duty incurred in or in relation to the manufactur....
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....red by the manufacturer at buyers' place on FOR basis and the transportation cost was borne by the manufacturer/seller, who was having possession of the goods till the delivery at the factory gate/door of the buyer. Thus, it was held that the appellant/manufacturer is eligible for cenvat credit of GTA. 7. Ld. Counsel further states that in the facts and circumstances of their case, the place of r....