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2022 (6) TMI 702 - AT - Central ExciseCENVAT credit - input services - outward transportation - place of removal - denial of cenvat credit on outward transportation only on the basis of Hon’ble Supreme Court judgement 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 - HELD THAT:- Subsequent to this Apex Court judgement, this Tribunal considering the issue of Cenvat on outward transportation in the case of M/S SANGHI INDUSTRIES LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1488 - CESTAT AHMEDABAD] held that cenvat credit is admissible, relying on the Board Circular which was issued subsequent to the Hon’ble Supreme Court judgement. This subsequent development on the legal issue has not been considered by the lower authorities. Further, the documents shown by the Learned Counsel such as purchase orders, invoices, Chartered Accountant Certificate, clearly shows that the prices are FOR price which is inclusive of freight, Insurance etc. and on such price excise duty was charged, if it is so, then the appellant shall be entitled for cenvat credit, however, the facts regarding the FOR price and sale of goods have not been properly verified by the lower authorities, therefore, this aspect needs to be relooked. Appeal allowed by way of remand.
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