2018 (2) TMI 898

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..... e, the service tax paid on such outward transportation charges shall be admissible as CENVAT Credit to the appellant - credit allowed - appeal dismissed - decided against Revenue. - E/86242-86243/16 & E/CO/91088-91089/16 - A/91759-91760/2017 - Dated:- 10-11-2017 - Mr. Ashok Jindal, Member (Judicial) Shri D.S. Chauhan, Asst. Commr (AR) - for appellant Shri Suresh Singh, Cost Accountant .....

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..... e Hon ble Kolkatta High Court in the case of Commissioner of Central Excise, Kolkatta-VI v. Vesuvious India Ltd. - 2014 (1) ECS (47) (HC-Kol) to say that the from one place of removal to another place of removal and not to the destination as defined in Rule 2(1)(ii) of Cenvat Credit Rules, 2004. 3. On the other hand, learned Counsel for the respondent opposes the ground taken by Revenue and .....

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..... ise Act, 1944 read with provisions of the Sale of Goods Act, 1930. Payment of transport, inclusion of transport charges in value, payment of insurance or who bears the risk are not the relevant considerations to ascertain the place of removal. The place where sale has taken place or when the property in goods passes from the seller to the buyer is the relevant consideration to determine the place .....

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