2026 (5) TMI 1298

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....y premises by bearing the freight cost and the insurance and the ownership gets passed on there. Therefore, the appellants claimed that they are eligible for the Cenvat Credit for the entire period. They also contested the Show Cause Notice on account of time bar. After due process, the lower authorities confirmed the demand. Being aggrieved, the appellant is before the Tribunal. 2. The Ld. Consultant submits that as per the provisions of Rule 2(l) of Cenvat Credit Rules, 2004 till 31.03.2008, there was no restriction for taking the Cenvat Credit for the Service Tax paid towards clearance of finished goods "from the place of removal". Therefore, the demand for the period April, 2005 to March, 2008 is not legally sustainable on this ground itself. 3. He further submits that the appellant has been clearing the goods to their customers by paying the freight charges and the appellant was responsible for delivery of the goods at the premises of the customers. He produces copies of the orders issued by BSNL showing that the freight cost and insurance cost is to be borne by the appellant. He submits that this is a transaction where the sale takes place at the end of the buyer. He su....

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.... of [output service] for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal." From 01.04.2008 "(i) used by a provider of [output service] for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal." 10. Therefore, as per the statutory provisions till 31.03.2008, the appellant is eligible for the full Cenvat Credit for the Service Tax paid on outward freight charges without any restriction. Whether the place of removal is the factory premises of the appellant [as is being claimed by the Revenue] or it is premises of the recipient as is being claimed by the appellant, in both the cases, the Cenvat Credit will be available. Accordingly, the demand for the period April, 2005 to March, 2008 is not legally sustainable. Hence, the demand for this period is set aside and stands allowed on this ground itself. 11. Coming to the demand made for the pe....

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....rovisions. The details of Cenvat taken are shown in the monthly Returns. The utilization of the same also gets reflected in the ER 1 Returns. Therefore, the appellant's cenvat credits were very much known to the Dept. Further, the data towards the freight charges and Service Tax thereon has been worked out by using the appellant's annual P&L Accounts and Balance Sheets. All these facts show that no case of suppression has been made out against the appellant. Therefore, I set aside the confirmed demand for the extended period on account of time bar also. 16. The appeal stands allowed with consequential relief, if any, as per law. (Pronounced in the open court on 21.05.2026) ============= Document 1 20 Annexure: Pit BHARAT SANCHAR NIGAN LIMITED 32 a{ A Govt of India. Enterprise) . Office of the Chief coneral Manager Wolecom D.P .: ( sist-) Circle 3rd Floor Door Sanchar-Sedan Laplace Rana Pratap Marg Lucknow - 226 001,- / Fly /01/2007/OWCR Dated 02.08. 2006. lamo No lease order is placed on the firm mentioned below in contanation of order Eniuirty enclase and the terms and conditions stipulationod in he Tender Enquirty. Bha rat Sanchar Nigam Li....

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....delaled Rate per Unit ('n As.) below Duties & Taxes CENVAT-able on Tonal Valie In Rs SMF VRLA Battery Sets : Unit Price (In Its ) 59 1 8: 518 : 44 317 27 52.406.40 1 05.271 60 71 610 34 crore Total Say Rs. 2 97 - 2.07.71,010.38 71,610.00 below Duties & Taxes CENVAT-able on e' stores as delaled Rate per Unit ('n As.) 52.406.40 1 05.271 60 2 97 - 2.07.71,010.38 71,610.00 1 8: 518 : 44 317 27 Total Say Rs. Total - 2.07.71,010.38 2 .. . . 71,610.00 Say Rs. (Rupees Two crore timety tnder lex! seventy one thousand eight hundred & ten only) datadid oogpunt and ofie eees. Taven and ou tips, t ary (Consignes williin boundaries mihouse is based on lead price of Rs .. 32 19%. TEC SAC RO GB-BAT-01:03 MarenZY cứ thời! Uint price ai aiclusive Uit puce all inclusive Und puce all michisive 2/8/00 22 15) under 16 : MAVST/ Sty/ H/2007 -2008 /85. Consequance details : D.S (S). C.S. T D. Talato a Road Lucknow - 226.004. Phone No 0522 - 2662242. Fax No 0522 - 2652246. Paying Authority : NO (cash) SSNL 0/' CGMP UP sast ( Telecom). Circle lucknow however the bills may be submitted to AGM (MM....