Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2021 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (6) TMI 27 - AT - Central ExciseCENVAT Credit - input services - Goods Transport Agency Service - Custom House Agent Service - place of removal - credit denied on the ground that the transportation service used from the factory gate to the buyers place is beyond the factory gate - HELD THAT:- It is admitted fact that appellant have delivered the goods to the buyer’s place on FOR basis, the freight element was not charged separately, it is included in the assessable value on which excise duty was paid. In this regard the learned adjudicating authority also considered the CA certificate showing that the freight charges is integral part of the assessable value of the finished goods - It was held in the case of THE COMMISSIONER, CENRTAL GOODS AND SERVICE TAX VERSUS M/S. ULTRATECH CEMENT LTD. [2020 (3) TMI 1206 - GUJARAT HIGH COURT] that Appellants are eligible for the cenvat credit of service tax paid on outward freight. CHA service used for export of goods manufactured by the appellant - HELD THAT:- It has been consistently held that in case of export the place of removal stands shifted to the port of export therefore all the services which are used beyond the factory gate but up to the port of export falls within the term “place of removal” hence the Cenvat credit on the service used for removal of goods up to the place of removal is admissible. The CHA service is also used from removal of goods up to place of removal - This issue has been considered by the Hon’ble Gujarat High Court in the case of COMMISSIONER VERSUS DYNAMIC INDUSTRIES LTD. [2014 (8) TMI 713 - GUJARAT HIGH COURT] wherein CHA service was up held as input services and credit was allowed. Considering the cited judgment, the appellant is entitled for Cenvat credit on CHA service. The appellants are entitled for the Cenvat credit on GTA as well as on CHA service - Appeal allowed - decided in favor of appellant.
|