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2019 (10) TMI 590 - AT - Service TaxCENVAT Credit - input services - outward transportation of goods from the factory/depot to the customers’ premises/port of shipment - place of removal - period from June 2007 to April 2008 - HELD THAT:- The appellant is entitled to cenvat credit of service tax paid on outward transportation of goods from the place of removal up to 31.03.2008 in view of the decision of the Hon’ble Apex Court in the case of COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX, GUNTUR VERSUS M/S. THE ANDHRA SUGARS LTD. [2018 (2) TMI 285 - SUPREME COURT] and also the decision of the Karnataka High Court in the case of COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BANGALORE VERSUS M/S ABB LTD. AND OTHERS [2011 (3) TMI 248 - KARNATAKA HIGH COURT]. Further, the Hon’ble Apex Court and the High Court of Karnataka in the aforesaid decision, also allowed the credit of service tax availed on transportation of goods up to customer’s premises. Eligibility of cenvat credit of service tax on transportation of goods up to the customer’s premises after the period w.e.f 01.04.2008 - HELD THAT:- In view of the various decisions of the Board Circular No. 1065/4/2018-CX dated 08.06.2018, the matter needs to be remanded to the original authority to verify certain factual aspects such as whether the sale is on FOR basis, whether the freight is integral part of the sale price, whether the Customs duty paid on the value inclusive of freight amount etc. Appeal is partly allowed in favour of the appellant for the period upto 31.03.2008 and partly remanded back to the original authority to pass a fresh order for the period April 2008.
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