TMI Blog2018 (11) TMI 1603X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of export the port of export has been held as place of removal of goods, it is held that any expenses incurred by the seller of the goods till the buyer place is entitled to avail cenvat credit. The appellants are entitled to avail cenvat credit on outward transportation charges, in case, the appellant is having the ownership of the goods till delivery of the goods to the buyers in terms of the Notification No. 1065/04/2018-cx dated 08.06.2018 - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/61617-61619/2018, E/61631-61632/2018 - FINAL ORDER NO: 63477-63481/2018 - Dated:- 20-11-2018 - Mr. Ashok Jindal, Member (Judicial) Shri. Naveen Bindal, Shri. Sudeep Singh, Advocates- for the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicated and the adjudicating authority relied on the decision of Ispat Industries Ltd. reported in 2015 (324) ELT 670 (SC) and Ultra Tech Cement Ltd. reported in 2018 (9) GSTL 337 (SC) and held that the appellants are not entitled to avail cenvat credit on outward transportation charges, therefore, the appellants are before me by way of these appeals. 4. The ld. Counsel appearing on behalf of the appellant submits that in terms of Circular number. 1065/04/2018-CX dated 08.06.2018, this Tribunal is required to identify what is the place of removal for allowing cenvat credit on outward transportation service and the same is to be examined in each facts and circumstances of the case and thumb rule is not applicable as decided by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Tribunal i.e. in the case of export the port of export has been held as place of removal of goods, I hold that any expenses incurred by the seller of the goods till the buyer place is entitled to avail cenvat credit. In these circumstances, I hold that the appellants are entitled to avail cenvat credit on outward transportation charges, in case, the appellant is having the ownership of the goods till delivery of the goods to the buyers in terms of the Notification No. 1065/04/2018-cx dated 08.06.2018, therefore, cenvat credit in all the above matters is allowed. Consequently, the impugned orders are set aside and the appeals are allowed with consequential relief. (Dictated and pronounced in the open court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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