TMI Blog2016 (11) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... dmittedly, when goods are sold on FOR basis, the place of removal is the destination of the goods. Therefore, upto that place, whatever services availed by the assessee is entitled to take Cenvat credit. Admittedly, in this case, goods have been sold on FOR destination basis and transportation charges have been paid by the respondent themselves. Goods were insured and ownership of the goods remain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 13/05/2014, whereby the ld. Commissioner (Appeals), has allowed input service credit on output transportation services. The period involved in this case is from October, 2007 to June, 2012. 2. Brief facts of the case are that the respondent is a manufacturer of sugar and molasses and selling the goods on FOR destination basis. The ownership of the goods upto the delivery to their customer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been availed after manufacturing of final product. Therefore, same has no nexus with the manufacturing activity. It is further submitted that the place of removal is the factory of the respondent. Therefore, in this case, transportation has been availed beyond their factory. Therefore, they are not entitled to take Cenvat credit. It is further submitted that the transportation services is an inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the impugned order and submits that the place of removal in this case is the FOR destination of the customer. Therefore, they are entitled to take Cenvat credit. 5. Having considered the rival contentions, I find that the short issue involved herein, required to be determined that whether the respondents are entitled to take Cenvat credit on outward transportation services when the goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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