2023 (8) TMI 603

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DAL, MEMBER (JUDICIAL) And HON'BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) Shri S.P.Majumdar, Advocate for the Appellant (s) Shri J.Chattopadhyay, Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL : The appellant is manufacturer of Refractory products. The appellant is availing cenvat credit on outward freight paid for transportation of goods of their final product u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al. Therefore, in terms of the decision of the Larger Bench of the Tribunal in the case of ABB Ltd. v. Commissioner of C.Ex. & S.T., Bngalore [2009 (15) STR 23 (Tri.-LB)], which has been affirmed by the Hon'ble Karnataka High Court as reported in 2011 (23) STR 97 (Kar.), the appellant is entitled to take cenvat credit. For the post period i.e. 01.04.2008 onwards, the contention of the appellant is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the department supported the impugned order. 4. Heard the parties, considered the submissions. 5. We find that the short issue involved in the matter is that in case where the appellant selling goods as per the contract at the gate of the buyer's premises in that circumstances whether the appellant is entitled to take cenvat credit on outward freight under 'goods transport agency service'....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2017-SM are set aside; and (c) CEA No. 71/2019 is allowed and impugned order vide Final Order No. 20224/2019, dated 27-2-2019 passed in Appeal No. E/20302/2018-SM is set aside." 7. Following the decision of Hon'ble Karnataka High Court in the case of Bharat Fritz Werner Ltd. (supra), we hold that as per the contracts, the appellant is required to deliver the goods at buyer's place, the....