2020 (10) TMI 1133 - CESTAT KOLKATA - Central Excise

Head Note / Extract:
CENVAT Credit - input services - outward transportation of its finished goods, i.e. biscuits, which were transported up to the customers’ premises - place of removal - period from January, 2005 to September, 2007 - suppression of facts or not - HELD THAT:- The issue is no more res-integra in view of the decision of the Hon’ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE, BELGAUM VERSUS M/S. VASAVADATTA CEMENTS LTD. [2018 (3) TMI 993 - SUPREME COURT]. By this judgement, the Hon’ble Supreme Court held that that the assessee is legally eligible to avail credit on outward transportation availed from place of removal upto a certain point, whether it is a depot or customer’s premises. In the instant case, the availment of credit on outward transportation from factory gate to customer’s place pertains to period prior to April 2008 i.e. prior to period when the definition of input service was amended - Since the credit eligibility finally stands decided by the Apex Court in favour of assessee, the impugned order is liable to be sustained. Appeal dismissed - decided against Revenue.