2019 (2) TMI 757

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..... E COURT], where it was held that tax paid on the transportation of the final product from the place of removal upto the first point, whether it is depot or the customer, has to be allowed - credit allowed - appeal allowed - decided in favor of appellant. - APPEAL No. E/411/2011 - A/85240/2019 - Dated:- 31-1-2019 - Dr. D.M. Misra, Member (Judicial) Shri Rajesh Ostwal, Advocate, for appellan .....

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..... d appeal before the learned Commissioner (Appeals) who, in turn, rejected their appeal. Hence, the present appeal. 4. Learned Advocate for the appellant submits that in the present case, the commission of sale was on FOB basis. The issue of eligibility of cenvat credit of the service tax paid on outward freight for the period prior to 01.4.2008 has now been settled by the Hon ble Supreme Court .....

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..... l upto a certain point. Therefore, tax paid on the transportation of the final product from the place of removal upto the first point, whether it is depot or the customer, has to be allowed. 8. Our view gets support from the amendment which has been carried out by the rule making authority w.e.f. 1-4-2008 vide Notification No. 10/2008-C.E. (N.T.), dated 1-3-2008 whereby the aforesaid exp .....

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