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2020 (7) TMI 319 - AT - Central ExciseCENVAT Credit - input services - outward transportation of goods from their premises to the buyers premises or otherwise - sale of goods on FOR (buyer’s premises) basis - place of removal - HELD THAT:- This issue is no longer Res integra. It has been settled 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] and the issues were identical. In that case, the original adjudicating authority namely the Assistant Commissioner had denied the benefit of CENVAT credit on the outward transportation of the goods from the factory to the buyer’s premises when the sale was on FOR destination basis. The assessee challenged the order of the original authority and the Commissioner (Appeals), relying on the Board Circular dated 23.08.2007 has held that the appellant is entitled to the benefit of CENVAT credit on the outward transportation of goods up to the buyer’s premises. This order of the Commissioner (Appeals) was also upheld by the Hon’ble CESTAT, Bangalore and Hon’ble High Court of Karnataka. The Hon’ble Apex Court has laid down that where the goods are sold on FOR destination basis i.e., where the ownership of the goods gets transferred only at the buyer’s premises also no CENVAT credit is admissible for transportation of goods to the buyer’s premises. No CENVAT credit is admissible to the appellant - Appeal dismissed - decided against appellant.
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