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2021 (12) TMI 729 - AT - Central ExciseReversal of CENVAT Credit - Outward GTA services availed on supplying goods on FOR basis to various clients - place of removal - HELD THAT:- The issue at hand has been decided by this tribunal in the case of M/S ULTRATECH CEMENT LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1487 - CESTAT AHMEDABAD] where it was held that as the ownership of the goods remained with the Appellants till the goods reached to the customer’s doorstep and the freight charges as well as damage (insurance) to the goods till destination were borne by the Appellant, they are eligible for the credit of service tax paid by them on outward freight. The appellant have claimed that the facts are identical in the instant case in so far as the goods are delivered on FOR basis and ownership of goods is transferred only on buyers premises - The adjudicating authority can go into the facts and if it is found that the contract is of supply is on FOR basis and the ownership of the goods is transferred at the buyer’s premises then the benefit of the credit may be allowed. Appeal allowed by way of remand.
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