Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 110 - AT - Central ExciseCENVAT credit - Goods Transport Agency (GTA) in relation to transportation of goods from the factory and depots to the buyer’s premises - credit denied on the ground that the documents furnished by the appellant pertain to clearances of final products from the factory to the buyer’s premises - HELD THAT:- Undisputedly, cement has been sold in this case on FOR destination basis for delivery at the buyer’s premises by the supplier. Cenvat Credit Rules permit availment of Cenvat credit on GTA services up to the place of removal. The question is whether in such a case, whether Cenvat credit on outward transportation to the buyer’s premises is admissible. Identical issue was dealt with by the Hon’ble Apex Court in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT] where it was held that Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises was not admissible to the respondent. The learned adjudicating authority must be given an opportunity to examine the present case in the light of this judgment and also all the documents relied upon by the appellant to assert that they are entitled to Cenvat credit which has been denied to them as the purchase orders clearly indicate that sale was on FOR buyer’s premises basis and decide the entitlement of Cenvat credit - thus, without passing any remarks on the merits of the case, the impugned order is set aside and the matter is remanded to the adjudicating authority to pass a fresh order after considering this judgment and following principles of natural justice. Appeal allowed by way of remand.
|