9911796707
TMI Blog2024 (9) TMI 1647X X X X Extracts X X X X X X X X Extracts X X X X ..... BEEVI.C.S., MEMBER (JUDICIAL) AND HON'BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) For the Appellant : Shri R. Parthasarathy, Consultant For the Respondent : Shri M. Selvakumar (Sl No. 1-6), Ms. Anandalakshmi Ganashram (Sl No. 7-9) ORDER PER: MS. SULEKHA BEEVI. C.S Brief facts are that the appellant is engaged in the manufacture of cement and holds Central Excise Registration as well as ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch confirmation of demand by authorities below the appellant has filed appeals before the Tribunal. 2. The Ld. Consultant Shri R. Parthasarathy appeared and argued for the appellant. It is submitted that the issue as to whether credit of service tax paid on freight charges for outward transportation of finished products is eligible or not has been considered in the appellant's own case for earlie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue to be decided is whether the appellant is eligible for credit of service tax paid on outward transportation of goods upto the place of removal. There has been much litigation on this issue. Recently, the Larger Bench of the Tribunal vide Interim Order No. 40020/2023 dated 21.12.2023 held that the place of removal has to be ascertained by applying the judgments of the Hon'ble Supreme Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n FOR basis, the place of removal is the buyer's premises. Various agreements as well as the invoices have been placed before us. However, these documents require to be verified, to ascertain the place of removal. Needless to say, if the contracts are on FOR basis, the appellant is eligible for CENVAT credit of service tax paid upto the place of removal for the disputed period. In other words if t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench would be applicable. 9. In the result, the impugned order is set aside. The appeal is allowed by way remand with the above observations." 6. After appreciating the facts and following the decision cited above, we are of the considered opinion that the matter requires to be remanded to the Adjudicating Authority for ascertaining the place of removal and also for considering whether the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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