2018 (2) TMI 898

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..... ER Per: Ashok Jindal Revenue is in appeal against the impugned order wherein learned Commissioner (Appeals) has allowed CENVAT credit on "Goods Transportation Service" relying on CBEC Circular No.988/12/2014-CX dated 20.10.2014. 2. The facts of the case are that the respondents are selling goods on FOR basis and as per the purchase order cost of the transportation has been included in the asses .....

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..... 4-CX dated 20.10.2014 clarifies that the place where sale of goods takes place is the place of removal, i.e. the place where sale has taken place is the place where transfer of property in goods takes place from the seller to the buyer. In that circumstances, assessee is entitle to avail Outward transportation Service charges. 4. Heard the parties and considered the submissions. 5. The CBEC has .....

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..... rvices for transporting their final product from their factory to their buyers place and transport charge has been included in the assessable value. In such a case, the service tax paid on such outward transportation charges shall be admissible as CENVAT Credit to the appellant. 7. In the circumstance, I hold that the respondent has correctly availed CENVAT credit in question. In the facts and ci .....

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