TMI Blog2015 (12) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... akes place at the destination, then that place will be considered as the place of removal and service tax paid on GTA service for transporting the goods, up to the destination, will be available for Cenvat credit - since the freight amount inclusive of service tax has been charged in the bill and the billed amount was paid by the buyer to the appellant, in my considered opinion, the service tax component on which the appellant took Cenvat credit is forming an integral part of the price of goods. - No merit in impugned order - Decided in favour of assessee. - Excise Appeal No. E/53793 & 53792/2014 EX.(SM) - - - Dated:- 8-6-2015 - S K Mohanty, Member (J) For the Appellant : Shri O S Bhatnagar, Adv For the Respondent : Shri G R Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r direct delivery from the appellant's factory to the storage tank installed in the buyer's premises, without involvement of any transhipment or unloading during transit. According to him, since the ownership or the title of goods remains with the appellant and the same was transferred to the ultimate buyer on delivery of the goods at its site, such delivery point shall be considered as the place of removal in terms of section 4 (3) (c) of the Central Excise Act, 1944, and the service tax paid on freight charges should be eligible as cenvat credit. To justify his above stand, the ld. Advocate relies on the judgement of Hon'ble Chattisgarh High Court in the case of Ultratech Cement Ltd. Vs. Commissioner of Central Excise, Raipur, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r vehicle act 1988, hazardous chemical rule 1989. They must contain the personal protection equipment (PPE), transport emergency card (TRM CARD) and emergency information panel (EIP). If the same are not available IFFCO shall have the liberty to send back the tankers without unloading or to arrange the same at the risk and cost of the supplier. 7. The condition in the said purchase order clearly stipulates that the ownership / title of goods remain with the appellant till the same reaches the customer's premises. Thus, as per the provisions of section 4 (3) (c) of the Central Excise Act, 1944, the place or removal in this case shall be the buyers factory, where the goods are ultimately delivered by the appellant. Reading of the inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the place of destination, and assessee is only entitled to claim cenvat credit on service tax paid for the Goods Transport Agency service, provided the amount paid was integral part of the price of the goods. In the present case, since the freight amount inclusive of service tax has been charged in the bill and the billed amount was paid by the buyer to the appellant, in my considered opinion, the service tax component on which the appellant took Cenvat credit is forming an integral part of the price of goods. 10. In view of the foregoing, I do not find any merits in the impugned order, and accordingly, the same is set aside and the appeal is allowed in favour of the appellant. ( Dictated and pronounced in the open Court ) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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