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2016 (7) TMI 1165 - CESTAT CHANDIGARH

2016 (7) TMI 1165 - CESTAT CHANDIGARH - TMI - CENVAT credit on outward transportation charges - denial of claim on the premise that the appellant has not complied with the condition of CBEC circular No. 97/8/2007-ST dated 23.8.2007 - Held that:- It is a fact on record that the appellant has submitted all the documents i.e. purchase order and invoices before the adjudicating authority in reply to the show cause notice. However, the finding of the Commissioner (appeals) that the appellant has not .....

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. As such the appellant was duty bound to supply the goods at the buyer’s end and on transportation charges the appellant has paid duty. In the circumstance, thus hold that the appellant has correctly availed the credit on outward transportation charges. - Decided in favour of assessee. - E/54021/2014 - Final Order No. 60016/2016 - Dated:- 10-5-2016 - Mr. Ashok Jindal, Member (Judicial) Present for the appellant : Shri Mayank Garg, Advocate Present for the Respondent : Shri G.R. Singh, AR ORDER .....

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outward transportation charges are not eligible to avail input service credit as per Rule 2 (I) of Cenvat Credit Rules, 2004 as the transportation charges are eligible to avail input service credit upto the place of removal and not beyond the place of removal. 3. Learned Counsel for the appellant submits that as the freight was inclusive in the cost of final products an duty thereon has been discharged by the appellant and as per purchase order the appellant was required supply the goods at the .....

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