TMI Blog2017 (7) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are thus eligible to Cenvat Credit of the Service Tax paid on handling charges at the premises of the customer which was denied to them considering the place of removal as the factory gate - appeal allowed - decided in favor of appellant. - E/13212/2013 - A/11318/2017 - Dated:- 28-6-2017 - Dr D.M. Misra, Member (Judicial) For Applicant : Shri Rahul Gajera, Advocate For Respondent : Ms Nitina Nagori, Authorised Representative ORDER Per: Dr D. M. Misra Heard both sides. 2. This is an appeal filed against OIA-RJT-EXCUS-000-APP-342-13-14 dt 13/08/2013 passed by the Commissioner of Central Excise and Service Tax (Appeals)-RAJKOT. 3. Briefly stated the facts of the case are that the appellant's are engag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rges at the customer's premises. 5. The Ld AR for the Revenue, reiterated the findings of the Ld Commissioner (Appeals). 6. I find that the appellant had supplied pipes against the Purchase Order dtd 8.10.2009 (Annexed at Page 39 to 45) to M/s CGPL. The conditions, inter alia, are : The price for items and quantities mentioned in this purchase order are firm and fixed for complete duration of the order. The above prices include design, engineering, manufacturing, inspection and testing at work, packing, forwarding, supply and unloading at site. ........... .. ......... ........... ........... Transportation arrangement from vendor s works up-to project site basis for the all items covered in the purc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w.e.f 11.07.2014. Also, even after the delivery of the judgment in Ispat Industries case, explaining the definition of place of removal in the context of Section 4 of Central Excise Act, 1944, the Board has not issued any further circular, restricting the meaning of place of removal in the light of the observations of the Hon'ble Supreme Court. Therefore, the CENVAT Credit of Service Tax paid on outward freight (GTA service) is admissible when the condition of sale of goods puts burden on the manufacturer to deliver the goods at the buyers premises. This Tribunal has come to the same conclusion in Forace Polymers Pvt. Ltd and Birla Corporation Ltd's case(supra). Further, I do not find merit in the contention that inclusion of elem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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