2024 (9) TMI 1647

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....is engaged in the manufacture of cement and holds Central Excise Registration as well as service tax registration for discharging service tax liability under 'Transportation of Goods by Road' Services. It was noted by the department that the appellant has availed Cenvat Credit of service tax paid in relation to outward transportation of the finished product namely cement from the factory / to dealers to the buyer's premises. The department was of the view that the appellant is not eligible to avail Credit on such outward transportation of finished products. Show cause Notices for the different period were issued to the appellant proposing to disallow the credit and for recovering the same along with interest and for imposing penalties. Afte....

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....emoval. There has been much litigation on this issue. Recently, the Larger Bench of the Tribunal vide Interim Order No. 40020/2023 dated 21.12.2023 held that the place of removal has to be ascertained by applying the judgments of the Hon'ble Supreme Court in the case of Emco (supra), Roofit Industries Ltd. (supra) as well as the decision of the Hon'ble High of Karnataka in the case of Bharat Fritz Werner Ltd. (supra). The Board Circular dated 08.06.2018 is also applicable to decide the admissibility of CENVAT credit. The relevant paragraph reads as under:-  "35. In the result, in a case where clearances of goods are against FOR contract basis, the authority needs to ascertain the "place of removal" by applying the judgments of....