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TMI Blog2017 (10) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per : Ashok Jindal The appellant is in appeal against the impugned order wherein CENVAT credit on outward transportation service has been denied on the premise that as the appellant is delivering goods at specified rates and paying duty under Section 4A, therefore on outward transportation they are not entitled to avail CENVAT credit. 2. The contention of the learned counsel for the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (supra), this Tribunal has decided the issue relying on the decision of Ultratech Cement Ltd. Vs. CCE reported in 2013 (30) STR 220 and Hero Motocorp Ltd.: 2014 (36) STR 1128 (Tri.-Del.). I further observe that the decision of Ultratech Cement Ltd. of this Tribunal has been reversed by the Hon'ble High Court of Chhattisgarh reported in 2015 (35) STR 641 wherein the Hon'ble High Court has observe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a case factory gate cannot be place of removal as a presumption of law. 28. In view of above, the presumption by the Tribunal that the place of removal is factory gate of the manufacturer in case the excise duty is charged on the specified rate, is incorrect." 5.1 Further, I find that the decision of Hero Motocorp Ltd. (supra) has been passed by this Tribunal relying on Ultratech Cements Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e after that date. No further reason has been given by the Tribunal nor any finding has been recorded with regard to place of completion of sale of the goods. 12. Since we are of the opinion that the sale had concluded only after the delivery of the goods was made at the address of the buyer, in the facts of the present case the appellant-assessee would be entitled to the benefit of Cenvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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