2022 (10) TMI 733

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....portation) on FOR destination basis to their buyers. Admittedly, the transportation charges have been incurred from the factory gate to the premises of the customers. 3. The brief facts of the case are that the appellant is engaged in the manufacture of Zinc, Lead, Antim, Remel, TBLS, Zinc, Calci, Iron dutiable under Head of Central Excise Tariff Act, 1985 and is registered with Central Excise Registration No. AABCM1418NXM001. The appellant is availing the benefit of Cenvat credit facility under the Cenvat Credit Rules, 2004. It appeared that during the period from July, 2016 to June, 2017, the appellant had wrongly availed Cenvat credit of Rs. 8,35,666/- of service tax, paid on outward transportation of goods from their premises (f....

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....- under Rule 15(1) of the Cenvat Credit Rules, 2004 read with Section 11AC(1)(a) of the Central Excise Act, 1944. 4. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who vide impugned order upheld the order-in-original dated 30-4-2019 and disallowed the Cenvat credit observing that although the appellant have sold the goods on FOR destination basis, and it is the appellant, who has borne the cost of transportation and further such transportation cost forms part of the sale price on which excise duty has been paid. However, ruling on the decision in the case of CCE & ST v. Ultra Tech Cement Ltd. - 2018 (9) G.S.T.L. 337 (S.C.), has held that the, "place of removal" shall be only the seller's premises.....

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....ntends that as the appellant has paid the excise duty on the basic sale price, which includes the element of transportation up to the premises of the buyer, accordingly, they are entitled to Cenvat credit of the GTA service under dispute, credit of which has been disputed. Ld. Counsel also relies upon the precedent decision of this Tribunal in the case of Ultra Tech Cement Ltd. - Final Order No. A/10373/2019, dated 25-2-2019, wherein under the similar facts, the same issue was involved and this Tribunal has been pleased to allow the appeal in favour of the appellant. 8. Ld. Authorised Representative for Revenue relies on the impugned order and further refers to the findings in the impugned order, wherein the Ld. Commissioner (Appeal....