TMI Blog2021 (9) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... Court decision in the case of Ultratech Cement and Rallis India Limited [ 2014 (8) TMI 788 - CHHATTISGARH HIGH COURT ] of this tribunal and board circular dated 02.02.2016 held that whether valuation is done under 4 or 4A of Central Excise Act, the depot being place of removal the credit upto depot on outward transportation is admissible. The issue is no more under dispute and has been settl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the appellant submits that the Learned Commissioner denied the credit on the ground that since the goods are valued under section 4A, factory gate should be considered as a place of removal on outward transportation beyond the factory gate, Cenvat credit is not admissible. He submits that on the identical facts in the appellant s own case vide order No A/13283/2017 dated 31.10.2017 the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admissible. The decision of tribunal dated 31.10.2017 is reproduced below: Heard both sides. 2. This appeal is filed against OIA-CCESA-VAD-APP-II-MM-103-2016-17 dt 8/06/2016 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -VADODARA-I. 3. The short issue involved in the present case is: whether the appellants are eligible to credit on Service Tax Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uation under Sec 4 or 4A of the CEA, 1944. 4. Ld AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals) 5. I find that the issue is covered by the judgment of the Hon ble High Court at Chhattisgarh in Ultratech Cement Ltd s case(supra) and also by the decision of this Tribunal the case of LAO MORE Biscuits Pvt Ltd s case(supra). In the result, the impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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