2019 (4) TMI 1949

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.... Advocate for the appellant Shri P.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 admit....

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....t availed cenvat credit paid on the output 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 Ju....

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....he goods in good condition at the door of the buyer, 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 ....

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....1631-61632/2018, wherein also the goods were delivered 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 ....