Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 250 - CESTAT CHENNAICENVAT credit - input services - place of removal - outwards transportation services - Department was of the view that the said services would not qualify as input service since the buyer's premises cannot be considered a place of removal - whether the appellants are eligible for cenvat credit of outward transportation charges beyond the factory gate and upto the place of removal? - Board Circular No.97/8/2007-ST dt. 23.8.2007 - Held that: - from the clarifications issued by the Board, it is seen that in cases where the ownership of the goods remains with the seller, till it is delivered to the buyer's premises, assessee would be eligible for taking cenvat credit on outward transportation services - also, reliance placed in the decision in the case of M/s Madras Cements Ltd Versus The Additional Commissioner of Central Excise, The Commissioner of Central Excise (Appeals-I) [2015 (7) TMI 1001 - KARNATAKA HIGH COURT], where it was held that Since we are of the opinion that the sale had concluded only after the delivery of the goods was made at the address of the buyer, in the facts of the present case assessee would be entitled to the benefit of CENVAT credit on Service Tax paid on outward transportation of goods by the assessee even after 01.04.2008 - appeal allowed - decided in favor of appellant.
|