2021 (4) TMI 391

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....der Chapter Sub-heading 3602.0010, 3824.9090, 2921.1190 and 2703.0090 etc. and are availing the benefit of cenvat credit facility. During the course of verification of the record of the appellant, it was observed that the appellant has availed irregular cenvat credit of Rs. 1,09,477/- (Rupees One Lakh Nine Thousand Four Hundred and Seventy Seven only) on service tax paid on the freight, on final product cleared from their factory gate to the place of buyer for the period March 2005 to May 2005. Thereafter a show-cause notice dated 20/12/2005 was issued disallowing cenvat credit of Rs. 1,09,477/- (Rupees One Lakh Nine Thousand Four Hundred and Seventy Seven only). Thereafter 9 periodical show-cause notices were issued to the appellant propos....

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....der disallowing the cenvat credit on outward GTA is not sustainable in law as the same has been passed without properly appreciating the facts and thelaw. He further submitted that even after the amendment to Rule 2(l) of Cenvat Credit Rules w.e.f. 01/04/2008 credit can be availed on service tax paid on transportation of goods up to the customer's premises when the place of removal is the customer's premises. Learned counsel also referred to the definition of 'input service' under Rule 2(l) of Cenvat Credit Rules and the definition of 'place of removal' provided in Clause (c) of Sub section 3 of Section 4 of Central Excise Act, 1944. He also referred to the expression 'sale' which has been defined under the provisions of Section 2(h) of Cen....

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....t credit on GTA services. The following cases in this regard may be noted. * M/s. Honda Seil Power Products Ltd. V. Commissioner of GST and Central Excise, Puducherry reported at 2019-TIOL-1553-CESTAT-MAD. * Wheels India Ltd. V. Commissioner of GST and Central Excise, Chennai North reported at 2019 SCC Online CESTAT 46 * Commissioner of Central Excise, Chennai V. Lucas TVS Ltd. reported at 2019-TIOL-1254-CESTAT-MAD. * M/s. Ashok Leyland Foundry Division V. Commissioner of GST and Central Excise, Chennai reported at 2019-TIOL-1318-CESTAT-MAD. * M/s. Gulf Oil Lubricants India Ltd. V. Commissioner of Central Excise and Service Tax, Silvassa reported at 2019-TIOL-1547-CESTAT-AHM. * Mahle Engine Components India Pvt. Ltd. V. CCE & ST....

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....he case back to the original authority to examine the merits of the case afresh. 5. After considering the submissions of both the parties and on perusal of the material on record as well as after going through the various decisions relied upon by both the parties cited supra, I find that on an identical issue, this Tribunal in the case of Bharat Fritz Werner cited supra has remanded the case back to the original authority to pass a fresh order after examining various documents for the disputed period. It is pertinent to reproduce the said findings which is contained in para 6: "After considering the submissions of both the parties and perusal of the material on record as well as the various judgments relied upon by both the parties cited....