TaxTMI 
TaxTMI 
2022 (5) TMI 1245
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....hey were also availing Cenvat credit of duty /tax paid on inputs/input services and capital goods in terms of Cenvat Credit Rules, 2004. Audit of records for the period from May, 2017 to June, 2017 of the appellant was carried out by AGMP Audit Team and it was observed that appellant has wrongly availed Cenvat credit of service tax on outward goods transport service which was performed beyond place of removal. With this observations that a Show Cause Notice No. 589 dated 07.03.2019 was served upon the appellant denying the said outward transport services to be the eligible input service for the Cenvat credit and accordingly, proposing a demand for recovery of Cenvat credit of Rs.1,74,234/- along with the appropriate interest and the proport....
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.... in the appellant's own case however for the previous period wherein it has been held that the place of removal in case of delivery of goods on FOR basis is the door step of the consumer. Accordingly, the services for outward freight gets covered under Rule 2(l) of Cenvat Credit Rule, 2004 and thus are eligible for Cenvat credit. Emphasis has also been laid upon Department's own Circular bearing No. 1065/4/2018 dated 8th June, 2018 wherein it is held that w.r.t. the delivery of goods for sale on FOR contract basis the decision of Hon'ble Apex Court in the case of M/s. Roofit Industries Ltd. 2015 (319) ELT 221 (SC) shall only apply and the outward freight service shall be the eligible input service for availing Cenvat credit. With these subm....
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....ted with the manufacturer/the appellant. The same fact has been certified as correct even by the Statutory Auditors of the appellant in the form of the Chartered Accountants Certificate. There is no document on record produced by the department to falsify both these documents. 6. Coming to the reliance of Commissioner (Appeals) on the decision of Hon'ble Apex Court in Ispat Industries (supra) case it is held that no doubt Hon'ble Apex Court has given an observation with respect to sub clause (iii) (b) of 2(l) of Cenvat Credit Rules, 2004 that it is the manufacturer's premises which are relevant for appreciating the eligibility of any input service for availment of Cenvat credit. But the perusal of decision further reveals that court has ....
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....he 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 with the respondent assessee were by the various Government authorities. One such order, i.e., order dated 24-6-1996 placed by Kerala Water Authority is on record. On going throu....
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....f 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, the CESTAT did not take into consideration all these aspects and all....