2025 (10) TMI 1188

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....se four appeals to assail the order passed by the Commissioner (Appeals)/Commissioner by which CENVAT credit claimed by the appellant has been denied with a direction to recover it with interest. The orders also impose penalty upon the appellant under rule 15 (1) of the CENVAT Credit Rules, 2004 [the 2004 Credit Rules]. 2. The issue that arises for consideration in all these appeals is regarding the admissibility of CENVAT credit of service tax paid on goods transport agency availed for outward transportation of goods on Free on Road [FOR] destination basis from the factory gate of the appellant to the premises of the customers, from railway sidings to godowns/depots and from depots to the premises of the customers under rule 2 (l) of th....

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.... the premises of the customers on FOR destination basis, the appellant would be eligible to avail CENVAT credit. 7. This submission of the appellant was not accepted by the Commissioner (Appeals)/Commissioner. 8. The details of the four appeals are as follows :- Appeal No. E/51444/2018 E/52500/2018 E/53872/2018 E/52460/2019 Order-in-Appeal date 21.02.2018 21.02.2018 ---- 09.07.2019 Order-in-original date 31.01.2017 31.01.2017 30.08.2018 31.10.2018 Show cause notice date 27.4.2016 27.4.2016 5.3.2018 7.11.2024 Period of dispute April 2015 to January 2016 April 2013 to September 2013 February 2016 to June 2017 October 2013 to June 2014 Credit amount Rs. 1,87....