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2017 (11) TMI 1828 - AT - Central ExciseCENVAT Credit - input services - outward transportation - cost of transportation was included in the FOR - disputed period is June 2009 to May 2010 - HELD THAT - The identical issue has come up in the assessee appellant s own case for the subsequent period in M/S ARL INFRATECH LIMITED VERSUS CCE JAIPUR 2017 (8) TMI 1542 - CESTAT DELHI where it was held that appellant is entitled to avail Cenvat credit on outward goods transportation agency services - credit allowed - appeal allowed - decided in favor of appellant.
Issues:
- Cenvat credit on outward transportation services Analysis: The case involves an appeal against Order-in-Appeal No. 96/2017 dated 7.6.2017 for the disputed period of June 2009 to May 2010. The appellant, engaged in manufacturing asbestos cement sheets and pipes falling under Chapter 68 & 70 of the Central Excise Tariff Act, 1985, claimed Cenvat credit on outward transportation where the cost was included in the FOR. The department disallowed the credit, leading to the appeal. Upon hearing both parties and examining the records, it was noted that a similar issue had been addressed in the appellant's own case for a subsequent period in M/s ARL Infratech Ltd. Vs. CCE, Jaipur. Referring to the case of Birla Corporation Ltd. Vs. CCE, Jaipur-II and Madras Cements Ltd. Vs. Additional Commr., Bangalore, the Tribunal held that since the goods were supplied on FOR basis to the buyer's place, including the value of transportation in the assessable value of the goods, the appellant was entitled to avail Cenvat credit on outward goods transportation agency services. Consequently, the impugned order was set aside, and the appeal was allowed, following the precedent set in earlier cases. In conclusion, the Tribunal, by adhering to its previous decision, found no justification to uphold the impugned order disallowing the Cenvat credit on outward transportation services. Therefore, the order was set aside, and the appellant's appeal was allowed, granting them the relief sought.
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