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2013 (12) TMI 514 - AT - Central ExciseAdmissibility of cenvat credit on outward transportation charge – Goods delivered at customer’s premises – Held that:- Outward transportation charges upto a customers premises, can be treated as eligible input services provided it fulfills the various criterias laid down under Cenvat Credit Rules, 2004 and Section 4 of the Central Excise Act, 1944 – Relying upon AMBUJA CEMENTS LTD. Versus UNION OF INDIA [2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT] and the Board’s Circular No.97/8/2007-ST dated 23.08.2007 held that for a manufacturer/consignor, the eligibility to avail credit of the service tax paid on the transportation during removal of excisable goods would depend upon the place of removal as per the definition of ‘place of removal’ under section 4 of the Central Excise Act, 1944 - the credit on the outward freight could be admissible provided the respondent fulfill all the conditions laid down in Boards Circular. Power to remand back by the Commissioner (Appeals) – Held that:- Following MIL INDIA LTD. Versus COMMISSIONER OF C. EX., NOIDA [2007 (3) TMI 8 - SUPREME COURT OF INDIA] and Commissioner of Central Excise, Noida v. Orient Crafts Ltd. [2010 (11) TMI 178 - CESTAT, DELHI] - The Commissioner (Appeals) has no power to remand the case back to the adjudicating authority after deletion of that power from Section 35A (3) of the Central Excise Act, 1944 by amendment made by the Finance Act, 2001.
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